RAVINDRA VIKRAM MAMIDIPUDI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 1562/HYD/2019Status: DisposedITAT Hyderabad19 May 2021AY 2016-172 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The Tribunal allowed the assessees' appeals to be withdrawn. The assessees were granted liberty to 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. The revenue's representative conceded to this request.

What were the issues?

The primary issue was whether the assessees' appeals could be withdrawn due to their participation in the 'Vivad se Vishwas' scheme.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)-6, Hyderabad, dated 8.07.2019.

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. and 1563 of 2019 Ravindra Vikram Mamidipudi and Annapurna Mamidipudi Hyderabad Hence it was pleaded, that the appeals of the assessees may be treated as withdrawn.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.

4.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeal of the assessee to be withdrawn.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In the result, appeals of assessees are dismissed as withdrawn. Order pronounced in the Open Court on 19th May, 2021.

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