SURENDER KUMAR AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(2), HYDERABAD

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ITA 590/HYD/2020Status: DisposedITAT Hyderabad25 March 2021AY 2012-132 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The Tribunal dismissed the appeal as withdrawn. It also clarified that the assessee could seek revival of the case if settlement benefits were denied for technical reasons.

What were the facts?

The assessee filed an appeal for AY 2012-13. Subsequently, the assessee filed a withdrawal application stating they had opted for the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S.GODARA

O R D E R This assessee’s appeal for AY.2012-13 arises from the CIT(A)- 3, Hyderabad’s order dated 31.08.2020 passed in case No. 10449/2019-20 in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961; for short ‘the Act’.

2.

At the outset, the assessee filed a withdrawal application stating that he has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2, and that Form-3 has also been issued from the department side in view thereof.

:- 2 -: ITA 590/Hyd/2020

3.

I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his instant case if the settlement benefit is denied to him for technical reasons. Ordered accordingly.

4.

This assessee’s appeal is dismissed as withdrawn in above terms. Order pronounced in the open court on 30th March, 2021.

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