VADLAMUDI NARSAIAH,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, HYDERABAD

PDF · subscribers
ITA 159/HYD/2018Status: DisposedITAT Hyderabad05 April 2021AY 2009-102 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The Tribunal dismissed the assessee's appeal as withdrawn, acknowledging the settlement under the Vivad-se-Vishwas Scheme. The assessee retains the right to revive the appeal if the settlement benefit is denied.

What were the facts?

The assessee opted to avail the benefit under the Direct Tax Vivad Se Viswas Scheme-2020 and received the necessary forms. The assessee requested to withdraw the appeal based on this settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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 147

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

O R D E R PER BENCH: This appeal filed by the assessee for AY 2002-03 is directed against CIT(A) - 3, Hyderabad’s order dated 16/11/2017 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

2.

At the outset, the ld. counsel for the assessee submitted 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 tune

:- 2 -: Vadlamudi Narsaiah, Hyderabad. thereto, which is placed on record and therefore, requested the Bench to permit to withdraw his appeal.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →