KASUPA MURALIDHAR (HUF),SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 1656/HYD/2019Status: DisposedITAT Hyderabad26 April 2021AY 2009-103 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The Tribunal dismissed the appeal as withdrawn, allowing the assessee to seek revival if the settlement benefit under the scheme is denied for technical reasons.

What were the facts?

The assessee filed an appeal for AY 2009-10. During the hearing, the assessee's counsel submitted that the assessee had opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

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 Appellant: Shri S. Rama Rao
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 2009-10 is directed against CIT(A) - 6, Hyderabad’s order dated 23/08/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

2.

At the time of hearing, ld. counsel for the assessee referred to his letter dated 21/04/2021 filed, which is available on record submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas

:- 2 -: Kasupa Muralidhar, Sec’bad.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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

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