INCOME TAX OFFICER, WARD-15(3), HYDERABAD. vs. SREERALA SRIRAMULU SAGAR., SECUNDERABAD.

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ITA 1254/HYD/2017Status: DisposedITAT Hyderabad03 May 2021AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as the assessee had opted for the 'Vivad Se Viswas' scheme. However, liberty was granted to the Revenue to seek reinstatement of the appeal if the assessee's application under the scheme was not accepted.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee opted to avail the 'Vivad Se Viswas' scheme and filed the necessary forms, receiving Form-3 from the Revenue. The Revenue had no objection to the assessee opting for the scheme.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the assessee opting for the 'Vivad Se Viswas' scheme. The procedure for reinstatement of the appeal if the scheme is not accepted.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Pawan Kumar Chakrapani
For Respondent: Shri Rohit Mujumdar
Hearing: 29/04/2021Pronounced: 03/05/2021

This appeal is field by the Revenue against the order of the Ld. CIT(A)-7, Hyderabad in appeal No. 09/CIT(A)-7/2016-17, dated 22/03/2017 passed U/s. 144 r.w.s 250(6) of the Act for the A.Y. 2014- 15.

2.

At the outset, Ld. AR submitted before us that the assessee has opted to avail ‘Vivad Se Viswas’ scheme in the appeal of the Revenue. The Ld. AR further submitted that the assessee had filed Form No.1 & 2 and also received Form-3 from the Revenue. It was therefore pleaded, that the instant appeal of the Revenue may be dismissed.

3.

The Ld. DR submitted before us that the Department has no objection if the assessee desires to opt Vivad-se-Vishwas Scheme. He further submitted that if the appeal of the Revenue is to be dismissed then liberty may be granted to reinstate the present appeal of the Revenue if the application filed by the assessee for availing the benefit under Vivad-se-Vishwas scheme is not accepted by the Revenue subsequently.

4.

Having regard to the facts and circumstances of the case, We are inclined to dismiss the appeal of the Revenue since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and also received Form-3 from the Revenue. Accordingly, We hereby dismiss the instant appeal of the Revenue. However, We also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the Revenue, as requested by the Ld. D.R, shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate its appeal. It is ordered accordingly.

5.

In the result, appeal of the Revenue is dismissed.

Pronounced in the open Court on the 03rd May, 2021.

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