ADP PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

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ITA 616/HYD/2019Status: DisposedITAT Hyderabad21 April 2021AY 2013-143 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 it had opted for the Vivad-se-Vishwas Scheme. However, the assessee can seek revival of the appeal if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2013-14. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Respondent: Shri YVST Sai
Hearing: 08/04/2021Pronounced: 21/04/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2013-14 is directed against CIT(A) - 1, Hyderabad’s order dated 18/02/2019 involving proceedings u/s 143(3) rws144C of the Income Tax Act, 1961 ; in short “the Act”.

2.

None appeared on behalf of the assessee at the time of hearing this appeal. However, on perusal of record we find that the assessee filed a letter dated 26 th March, 2021 stating therein that the assessee has opted to avail the :- 2 -: M/s ADP Pvt. Ltd, Hyderabad.

benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, which is placed on record and therefore, requested the Bench to permit to withdraw this appeal of the assessee.

3.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to it for technical reasons.

4.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 21st April, 2021.

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