VENUGPOPAL RATHI (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-7(2), HYDERABAD

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ITA 2345/HYD/2018Status: DisposedITAT Hyderabad04 May 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals as they had opted for the Vivad Se Viswas scheme. The appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the ITAT. During the pendency of the appeals, they opted to avail the 'Vivad Se Viswas' scheme and filed the necessary forms.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Manoj Kumar Daga
For Respondent: Shri Rohit Mujumdar, DR, Shri Manoj Kumar Daga, Shri Rohit Mujumdar, DR
Hearing: 03/05/2021Pronounced: 04/05/2021

Hyderabad in appeal No.0138/ACIT-7(1)/Hyd/CIT(A)-3/2017-18, dated 08/10/2018 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2015-16. is filed against the order of the Ld. CIT(A)-3, Hyderabad in appeal No. 0147/ITO-7(2)/Hyd/CIT(A)-3/2017- 18, dated 8/10/2018 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2015-16.

2.

At the outset, Ld.AR submitted before us that both the assessees desire to withdraw their respective appeals as the assessees have opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessees had filed Form No.1 & 2 and also received Form-3 from the Revenue. It was therefore pleaded, that the instant appeals of the assessees may be allowed to be withdrawn.

3.

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

4.

Having heard both the parties through video conference, We are inclined to allow the appeals of the assessees to be withdrawn yielding to the prayer of the Ld. AR as the assessees in the present appeals have preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1, 2 and also received Form No.3 from the Revenue. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss both the appeals of the assessees as withdrawn. However, we also make it clear that, if the assessee/s case/s are not accepted in the Vivad-Se- Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee/s shall be at liberty to file a Miscellaneous Petition/s before the Tribunal within the time limit prescribed under the Act to reinstate their respective appeal/s. It is ordered accordingly.

5.

In the result, two appeals of the assessees are dismissed as withdrawn.

Pronounced in the open Court on the 04th May, 2021.

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