What did the Tribunal hold?

The Tribunal decided to dismiss the appeal as withdrawn, allowing the assessee to seek revival if the scheme benefit is denied for technical reasons.

The assessee filed an appeal for AY 2002-03. Subsequently, the assessee opted to avail the benefit under the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

Whether the appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Ajay Kumar Choudhary vs ITO | ITAT Hyderabad 2021

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

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) - 1, Hyderabad’s order dated 28/11/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

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 facts available on record.

:- 2 -: Shri Ajay Kumar Choudhary, Hyderabad. 3. On perusal of record, we find that the assessee filed a letter dated 27/02/2021 which was received by the Registry on 04/03/20201 wherein the assessee stated 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 thereto, which is placed on record and therefore, requested the Bench to permit to withdraw his appeal.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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

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

Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 5th April, 2021. kv

:- 3 -: Shri Ajay Kumar Choudhary, Hyderabad.

AJAY KUMAR CHOUDHARY,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(2), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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