KOMMARAJU JAYA, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE11(3), HYD, HYDERABAD

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ITA 844/HYD/2016Status: DisposedITAT Hyderabad05 April 2021AY 2007-083 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The Tribunal dismissed the assessee's appeal as withdrawn, noting that the assessee had opted for the Vivad-se-Vishwas Scheme. The assessee was permitted to seek revival of the appeal if the scheme benefit was denied for technical reasons.

What were the facts?

The assessee filed an appeal for AY 2007-08. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

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: Smt. Anjala Sahu
Hearing: 26/03/2021Pronounced: 05/04/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2007-08 is directed against CIT(A) - 12, Hyderabad’s order dated 29/03/2016 involving proceedings u/s 143(3) rws 153A of the Income Tax Act, 1961 ; in short “the Act”.

2.

None appeared on behalf of the assessee at the time of hearing of this appeal. However, we proceed to decide the appeal after hearing the ld. DR and considering the facts available on record.

:- 2 -: Kommaraju Jaya, Hyderabad.

3.

On perusal of record, we find that the assessee filed a letter dated 19/02/2021 wherein the assessee stated that she has opted to avail the benefit 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 his appeal.

4.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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

5.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 5th April, 2021.

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