ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD vs. MAMIDI JANARDHAN REDDY, HYDERABAD

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ITA 915/HYD/2019Status: DisposedITAT Hyderabad31 March 2021AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as the assessee opted for the Vivad se Vishwas scheme. However, liberty was granted to the Revenue to seek reinstatement if the scheme application was not accepted.

What were the facts?

The assessee opted for the Vivad se Vishwas scheme and filed the necessary forms. The Revenue had no objection to this, but requested liberty to reinstate the appeal if the scheme application was rejected.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad se Vishwas scheme. The procedural aspect of granting liberty to reinstate the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: HON’BLE JUSTICE SHRI P.P. BHATT & SHRI A. MOHAN ALANKAMONY

Hearing: 31/03/2021Pronounced: 31/03/2021

This appeal is field by the Revenue against the order of the Ld. CIT(A)-7, Hyderabad in appeal No. 0176/CIT(A)/17-18, dated 1/3/2019 passe U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2012-13.

2.

At the time of hearing the appeal none appeared before us to present the case of the assessee. However, the assessee has filed a letter dated 26/02/2021 stating that he has opted to avail ‘Vivad Se Viswas’

2 scheme and have filed form 1 & 2 before the Revenue and the Revenue has also issued form 3 to the assessee. It was therefore pleaded, that the instant appeal of the Revenue may be dismissed.

3.

The Ld. DR submitted before us that the Department has no objection if the assessee desires to opt Vivad-se-Vishwas Scheme. He further submitted that if the appeal of the Revenue is dismissed then liberty may be granted to reinstate the appeal if the application filed by the assessee for availing the benefit under Vivad-se-Vishwas scheme is not accepted by the Revenue subsequently.

4.

Having regard to the facts and circumstances of the case, We are inclined to dismiss the appeal of the Revenue since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and also received Form-3 from the Revenue. Accordingly, We hereby dismiss the instant appeal of the Revenue. However, We also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the Revenue, as requested by the Ld. D.R, shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit

3 prescribed under the Act to reinstate its appeal. It is ordered accordingly.

5.

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on 31st March, 2021.

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