T.C.ASHOK,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, HYDERABAD

PDF · subscribers
ITA 2086/HYD/2018Status: DisposedITAT Hyderabad26 April 2021AY 2004-053 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 assessee can seek revival if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2004-05. The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme-2020 and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Respondent: Shri Sunil Kumar Pandey
Hearing: 21/04/2021Pronounced: 26/04/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2004-05 is directed against CIT(A) - 6, Hyderabad’s order dated 25/06/2018 involving proceedings u/s 143(3) rws153A rws263 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 09/04/2021 stating therein that the assessee has opted to avail the benefit

:- 2 -: T.C. Ashok, Hyderabad. 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 him for technical reasons.

4.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 26th April, 2021.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →