MADHURI KARWA,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(2), HYDERABAD

PDF · subscribers
ITA 2356/HYD/2018Status: DisposedITAT Hyderabad19 May 2021AY 2015-162 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 assessees' request to withdraw their appeals. It also clarified that the assessees could approach the Tribunal to reinstate the appeals if their 'Vivad se Vishwas' application was rejected.

What were the facts?

The assessees wished to withdraw their appeals before the ITAT as they had opted for the 'Vivad se Vishwas' scheme. They requested the Tribunal to treat their appeals as withdrawn.

What were the issues?

The primary issue was whether the assessees' appeals could be dismissed as withdrawn due to their participation in the 'Vivad se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

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

Before: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahu

Hearing: 07/05/2021Pronounced: 19/05/2021

These are assessee’s appeals for the A.Y 2015-16 against the order of the CIT (A)-3, Hyderabad, dated 8.10.2018.

2.

At the outset, the Ld. AR submitted before us that the assessees does not want to pursue their 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 assessees desires to withdraw the appeal before the Tribunal. Page 1 of 2 and 2357 of 2018 Madhuri Karwa and Karwa Bharat Kumar Hyderabad Hence it was pleaded, that the appeals of the assessees may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR.

Recent GST High Court judgments

Search GST case law →