JUNATHALA NARAYANA REDDY,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 418/HYD/2020Status: DisposedITAT Hyderabad28 June 2021AY 2010-113 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The Tribunal allowed the assessee's appeals to be withdrawn as the assessee opted for the 'Vivad Se Viswas' scheme. The Revenue had no objection to this withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2007-08 to 2010-11. At the time of hearing, the assessee did not appear and expressed a desire to withdraw the appeals.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for the Vivad Se Viswas scheme. The Tribunal considered the assessee's request and the Revenue's no objection.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Respondent: Shri Rohit Mujumdar, DR
Hearing: 24/6/2021Pronounced: 28/6/2021

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER 416, 417 & 418/Hyd/2020 AYs: 2007-08 to 2010-11 Junathala Narayana Reddy, VS. ACIT, Hyderabad. Circle-10(1), PAN: ABNPJ 8468 K Hyderabad. (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar, DR Date of hearing: 24/6/2021 Date of pronouncement: 28/6/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:

These appeals are filed by the assessee against the orders of the ld. CIT (A)-6, Hyderabad in Appeal Nos. 10997, 10527, 10993 & 10995/2014-15/A3/CIT(A)-6, dated 30/01/2020 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the AYs. 250(6) of the Act for the AY: 2007-08, 2008-09, 2009-10 and 2010-11.

2.

At the time of hearing, none appeared before us to represent the cases of the assessee. On perusal of the record, we find that the assessee desires to withdraw his instant appeals as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. It was further observed that the assessee had filed Form No.1 & 2 and Form-3 was also received from the Revenue in all the instant appeals.

3.

The Ld. DR submitted that if the assessee wishes to opt Vivad se- Vishwas scheme, the Department has no objection.

4.

Having regard to the facts and circumstances of the case, We allow the appeals of the assessee to be withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1, 2 and Form No.3 was also received from the Revenue in all the present appeals. The Ld. DR has also conceded to the request of the assessee. Accordingly, We hereby dismiss all the four appeals of the assessee as withdrawn. However, We also make it clear that, if the assessee’s case/s is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition/s before the Tribunal within the time limit prescribed under the Act to reinstate the appeal/s. It is ordered accordingly.

5.

In the result, four appeals of the assessee are dismissed as withdrawn.

Pronounced in the open Court on the 28th June, 2021.

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