What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. It was clarified that the assessee could approach the Tribunal to reinstate the appeal if their Vivad Se Vishwas application was rejected.

The assessee filed an appeal before the ITAT for AY 2014-15. The assessee later informed the tribunal that they had opted for the 'Direct Tax Vivad Se Viswas 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.

Krishna Karwa, Karimnagar vs ITO | ITAT Hyderabad 2021

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

Before: SMT. P. MADHAVI DEVIShri Krishna Karwa,

For Appellant: Shri A.V. Raghuram

O R D E R This appeal is filed by the assessee for the Assessment Year 2014-15 against the order of the Commissioner of Income Tax (Appeals)-12, Hyderabad dt.30.01.2019.

The ld. AR has filed a letter dt.17.04.2021 stating that the assessee has filed form I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and yet to receive Form 3 from the department. Therefore, the assessee desires to withdraw the appeal before the Tribunal.

The ld. DR conceded to the submission of the ld. AR vide letter dt.17.04.2021.

After hearing both parties, I hereby allow the appeal of the assessee to be withdrawn.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In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 26th April, 2021.

KRISHNA KARWA,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-1, KARIMNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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