GMR HOTELS AND RESORTS LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

PDF · subscribers
ITA 794/HYD/2017Status: DisposedITAT Hyderabad21 June 2021AY 2013-142 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The Tribunal allowed the appeals to be withdrawn. It clarified that the assessee could approach the Tribunal to reinstate the appeals if the "Vivad se Vishwas" application was rejected.

What were the facts?

The assessee sought to withdraw its appeals before the ITAT. This was because the assessee had filed applications under the "Vivad se Vishwas" scheme, and was awaiting its acceptance.

What were the issues?

Whether the assessee can withdraw its appeals before the ITAT due to pendency of "Vivad se Vishwas" scheme applications.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 21/06/2021Pronounced: 21/06/2021

Per Bench:

1.

This is assessee’s appeal for the respective A.Ys against the separate orders of the CIT (A)-2, Hyderabad, dated 28.02.2017, 3.1.2018 and 29.01.2019.

2.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeals as they have already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the assessee desires to withdraw the appeals filed before the Tribunal. Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR. of 2018 794 of 2017 382 of 2018 and 267 of 2019 GMR Hospitality and Retail Ltd Hyderabad 4. After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeals of the assessee to be withdrawn. We 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 the application with respect to Vivad se Vishwas scheme is rejected. 5. In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 21st June, 2021.

Recent GST High Court judgments

Search GST case law →