RAMMURTHY KOPPU,MIRYALAGUDA vs. INCOME TAX OFFICER, WARD-1, NALGONDA

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ITA 1615/HYD/2019Status: DisposedITAT Hyderabad03 March 2021AY 2013-142 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 allowed the assessee's request to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2013-14 to 2015-16. The assessee requested to withdraw these appeals under the "Vivad Se Vishwas Scheme" as they had received Form-3 from the designated authority.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

For Appellant: Shri S. Rama Rao
For Respondent: Shri Sandeep Mehta, DR
Hearing: 02/03/2021Pronounced: 03/03/2021

These are assessee’s appeals for the A.Ys 2013-14 to 2015-16 against the orders of the CIT (A)-3, Hyderabad, dated 11.6.2019 and 19.6.2019 respectively.

2.

When the matter came up for hearing today i.e. on 2/3/2021, none appeared on behalf of the assessee. However, the learned Counsel for the assessee submitted a letter, dated 2.3.2021 requesting for withdrawal of these appeals under “Vivad Se Vishwas Scheme” as the assessee has received Form-3 in this regard from the designated authority. Therefore, consequent to the same, the assessee desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR.

4.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeals of the assessee to be withdrawn.

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