What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to approach the Tribunal for reinstatement if their Vivad Se Vishwas application was rejected.

The assessee filed an appeal before the ITAT for AY 2016-17. The assessee subsequently filed forms under the 'Direct Tax Vivad Se Viswas Scheme, 2020' and wished to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal due to opting for the Vivad Se Viswas Scheme.

Samskruthi Shelters vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD ‘ S M C ‘ BENCH, HYDERABAD.

Before: SMT. P. MADHAVI DEVI

For Appellant: Shri M. Chandra MouleswaraRao

O R D E R This appeal is filed by the assessee for the Assessment Year 2016-17 against the order of the Commissioner of Income Tax (Appeals)-7, Hyderabad dt.06.05.2019.

The assessee has filed a letter dt.21.06.2021 stating that they have filed form I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ . Therefore, consequent to the same, the assessee desires to withdraw the appeal before the Tribunal.

The ld. DR conceded to the submission of the assessee vide letter dt.21.06.2021.

After hearing both the parties, according to the request of the assessee, I hereby allow the appeal of the assessee to be withdrawn. I also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeal, if their application with respect to Vivad Se Vishwas Scheme is rejected.

In the result, appeals of assessees is dismissed as withdrawn.

Order pronounced in the open court on 22nd June, 2021.

SAMSKRUTHI SHELTERS,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(3), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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