NIRMALA DEVI MUNDHRA,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(3), HYDERABAD

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ITA 183/HYD/2019Status: DisposedITAT Hyderabad14 April 2021AY 2015-163 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 assessees to withdraw their appeals. It was clarified that the assessees could approach the Tribunal to reinstate the appeals if their Vivad Se Vishwas applications were rejected.

What were the facts?

The assessees filed appeals before the ITAT. They subsequently filed applications under the 'Direct Tax Vivad Se Viswas Scheme, 2020'. The assessees then requested to withdraw their appeals before the Tribunal.

What were the issues?

Whether the assessees should be allowed to withdraw their appeals before the ITAT due to opting for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SMT. P. MADHAVI DEVI

Date of Hearing : 19.04.2021. Date of Pronouncement : 19.04.2021. O R D E R All these appeals are filed by the respective assessees arising out of different orders of the respective Commissioner of Income Tax (Appeals), Hyderabad for the Assessment Years mentioned herein above respectively. submitted that the assessees do not want to pursue the appeals as they have already filed forms I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and received Form 3 in all the above appeals except in Form 3 is yet to be issued by the department. Therefore, consequent to the same, the assesses desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assessees may be treated as withdrawn.

3.

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

4.

After hearing both the parties, according to the request of the assessees and their Ld. AR, we hereby allow the appeals of the assessees to be withdrawn. We also make it clear that the assessees shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if their applications with respect to Vivad Se Vishwas Scheme are rejected.

7.

In the result, appeals of assessees are dismissed as withdrawn. Order pronounced in the open court on 19th April, 2021.

Sd/- (Smt. P. Madhavi Devi) Judicial Member Hyderabad, Dt. 19th April, 2021.

* Reddy gp Copy to :

Appellants. Nirmala Devi Mundhra, 15-2-458 to 460, 2nd Floor, Kusum Commercial Complex, Kishangunj, 1. Hyderabad-500 012 Mundhra Jagdish Prasad (HUF), D.No.15-2-458 to 460, 2nd Floor, Kusum Commercial Complex, 2. Kishangunj, Hyderabad-500 012 Chanchal Mundhra, 2nd Floor, Kusum Commercial Complex, Kishangunj, Hyderabad-500 012 3. Jagdish Prasad Mundhra, 15-2-458/460, 2nd Floor, Kusum Commercial Complex, Kishangunj, 4. Hyderabad-500 012 Jagdish Prasad Mundhra, 15-2-458/460, 2nd Floor, Kusum Commercial Complex, Kishangunj, 5. Hyderabad-500 012 Respondents 1 Income Tax Officer, Ward 7(3), Hyderabad. Pr. C I T-3 & 4, Hyderabad. CIT(Appeals)-4, Hyderabad. CIT (Appeals)- 3, Hyderabad. DR. ITAT, Hyderabad. Guard File.

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