What did the Tribunal hold?

The Tribunal allowed the assesses' request to withdraw their appeals. It was clarified that the assesses could approach the Tribunal to reinstate the appeals if their Vivad Se Vishwas applications were rejected.

The assesses filed appeals before the ITAT. They subsequently filed applications under the 'Direct Tax Vivad Se Viswas Scheme, 2020'. Due to this, they requested to withdraw their appeals before the Tribunal.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Venkata Narayana Bagam, Nalgonda vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD ‘S M C’ BENCH, HYDERABAD.

Before: SMT. P. MADHAVI DEVI

For Respondent: Smt. M. Narmada, Shri Sandeep Mehta

O R D E R All these appeals are filed by the respective assesses arising out of different orders of the respective Commissioner of Income Tax (Appeals), Hyderabad for the Assessment Years mentioned herein above respectively.

2. At the outset, the ld. Authorized representatives of the respective assesses submitted that the assesses do not want to pursue the appeals as they have already filed forms I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ by way of Form Nos.1 & 2, and in the case some of the assesses, Form 3 is yet to be issued by the department. Therefore, consequent to the same, the assesses desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assesses may be treated as withdrawn.

The ld. DRs conceded to the request of the Ld. ARs.

After hearing both the parties, according to the request of the assesses and its Ld. ARs, we hereby allow the appeals of the assesses to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if their applications with respect to Vivad Se Vishwas Scheme are rejected.

Order pronounced in the open court on 5th March, 2021.

Sd/- (Smt. P. Madhavi Devi) Judicial Member Hyderabad, Dt. 5th March, 2021. * Reddy gp Copy to :

Appellants.

Shri Basava Raj Saraff, 6-3-688/10/22, Durganagar Colony, Punjagutta, Hyderabad.

Smt. Nirmala Alla, 304, Subodaya Residency, Shalivahana Nagar, Dilsukhnagar, Hyderabad-500 036 3. Shri Veeranarayana Koppula, 25/2/938, Prop. Indrakeeladri Indane, Kondayapalem Gate Road, Vanamthopu Centre, Nellore-524 004 4. Shri Venkata Narayana Bagam,D.No.12-150/3/1/D2, Sai Nagar Colony, Suryapet Road, Kodad, Nalgonda- 508 206 Shri J. Raj Kumar, 7-5-30, F.No.30, Sriram Hills, Bonakal Road, Khammam-507 001 5.

Smt. Lakshmi Shankar Gumudavelli,8-2-293/174/12-1, Srivilash, Road No.14, Banjara Hills, Hyderabad- 500 034 7. Shri Mandadi Durga Prasad, Prop. Krishna Sai Multi Speciality Hospital,16-11-741/B/9/A, Dilshuknagar, Hyderabd-500 036 8. Shri Surendra Kumar Mor,Plot No.262/1, Road No.15, Jubilee Hills, Hyderabad-500 033 Respondents 1 Asst. Commissioner of Income Tax, Circle 6(1), Hyderabad. 2 Income Tax Officer,Ward 1(1), Hyderabad. 3 Income Tax Officer,Ward 5, Nellore. 4 Income Tax Officer,Ward 1, Suryapet. 5 Dy. Commissioner of Income Tax, Central Circle 2(3), Hyderabad. 6 Income Tax Officer, Ward 17(4), Hyderabad. 7 Income Tax Officer,Ward 9(3), Hyderabd. 8 Income Tax Officer,Ward 14(1), Hyderabad. C I T CIT (Appeals)- Hyderabad.

VENKATA NARAYANA BAGAM,NALGONDA vs. INCOME TAX OFFICER, WARD-1, SURYAPET

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