RAJENDER KUMAR AGARWAL, SEC'BAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-4, HYD, HYDERABAD

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ITA 958/HYD/2016Status: DisposedITAT Hyderabad05 April 2021AY 2010-113 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The Tribunal dismissed the appeal as withdrawn, noting the assessee's decision to opt for the Vivad-se-Vishwas Scheme. The dismissal was with a rider allowing for revival if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2010-11. The assessee subsequently opted to avail the benefit under 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 153A

AI-generated summary — verify with the full judgment below

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

Before: SMT. P. MADHAVI DEVI & LAXMI PRASAD SAHU

For Appellant: Smt. S. Sandhya
For Respondent: Shri Sunil Kumar Pandey
Hearing: 26/03/2021Pronounced: 05/04/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee for AY 2010-11 is directed against CIT(A) - 12, Hyderabad’s order dated 16/03/2016 involving proceedings u/s 143(3) rws 153A of the Income Tax Act, 1961 ; in short “the Act”.

2.

At the outset, the ld. counsel for the assessee submitted that that the assessee 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 :- 2 -: Rajender Kumar Agarwal, Sec’bad.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 5th April, 2021.

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