USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

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ITA 989/HYD/2017Status: DisposedITAT Hyderabad29 April 2021AY 2008-093 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 assessee to withdraw the appeal as the assessee had opted for the 'Vivad Se Vishwas' scheme. The Revenue also conceded to this request.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee then opted to avail the 'Vivad Se Vishwas' scheme and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the 'Vivad Se Vishwas' scheme.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 Chayank
For Respondent: Smt. Anjala Sahu, DR
Hearing: 28/04/2021Pronounced: 29/04/2021

This appeal is filed by the assessee against the order of the Ld. CIT(A)-V, Hyderabad in appeal No. 0371/AC-16(2)/CIT(A)-V/2010-11, dated 18/11/2011 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2008-09.

2.

At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and awaiting to receive Form-3 from the Revenue. It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.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Having heard both the parties through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld. AR as the assessee has preferred to avail the Vivad- se-Vishwas Scheme by filing Forms No.1, 2 and awaiting to receive Form No.3 from the Revenue. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss the appeal of the assessee as withdrawn. 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 assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on the 29th April, 2021.

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