What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be withdrawn, noting that the assessee could approach the Tribunal to reinstate the appeal if the Vivad Se Vishwas application was rejected. The appeal was dismissed as withdrawn.

The assessee filed an appeal for AY 2016-17. The assessee subsequently filed an application under the 'Direct Tax Vivad Se Vishwas Scheme, 2020' and wished to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

The Gujarati Social Welfare… vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD ‘ S M C ‘ BENCH, HYDERABAD.

Before: SMT. P. MADHAVI DEVI

O R D E R This appeal is filed by the assessee for the Assessment Year 2016-17 against the order of the Commissioner of Income Tax (Appeals)-4, Hyderabad dt.16.01.2019.

None appeared on behalf of the assessee. The assessee has filed a letter dt.12.04.2021 stating that they have filed form I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and received Form 3 issued by the department. Therefore, Tribunal.

The ld. DR conceded to the submission of the assessee vide letter dt.12.04.2021.

After hearing the ld. DR, according to the request of the assessee, I hereby allow the appeal of the assessee to be withdrawn. I 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 their application with respect to Vivad Se Vishwas Scheme is rejected.

In the result, appeals of assessees is dismissed as withdrawn.

Order pronounced in the open court on 21st April, 2021.

THE GUJARATI SOCIAL WELFARE SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3, HYDERABAD

What did the Tribunal hold?

What were the facts?

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