PRATHIMA KONDAREDDY,PRAKASAM vs. INCOME TAX OFFICER, WARD-1, ONGOLE

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ITA 1142/HYD/2019Status: DisposedITAT Hyderabad11 June 2021AY 2017-183 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as a consequence of the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2017-18. The assessee subsequently filed Forms I & II under the 'Direct Tax Vivad Se Viswas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

For Appellant: Shri S. Rama Rao

Smt. Prathima Kondareddy, 4-69/2A, Santhamaguluru Vill., Prakasam District. PAN CFUPK 8672K …..Appellant. Vs. Income Tax Officer, Ward 1, Ongole. …..Respondent. Appellant By : Shri S. Rama Rao. Respondent By : Shri Waseem Ur Rehman (D.R.) Date of Hearing : 3.6.2021. Date of Pronouncement : 11.06.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2017-18 arises from the Commissioner of Income Tax (Appeals)-1, Guntur’s order dt.10.05.2019 passed in proceedings under Section 250 of Income Tax Act, 1961 (‘the Act’).

Heard both the parties. Case file perused.

2.

The ld. Authorized representative of the assessee submitted that the assessee does not want to pursue the appeal as she has already filed Forms 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. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The ld. DR conceded to the request of the Ld. AR. 4. After hearing both the parties, according to the request of the assesseee and Ld. AR, we hereby allow the appeal of the assessee to be withdrawn. 7. In the result, appeal of assessee is dismissed. Order pronounced in the open court on 11th June, 2021. Sd/- Sd/- (L.P. SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt.11.06.2021. * Reddy gp

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