What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. Both the assessee's counsel and the Revenue's representative conceded to this request.

The assessee requested to withdraw their appeals before the ITAT due to opting for the 'Vivad Se Vishwas Scheme'. The assessee had received Form-3 from the designated authority, signifying their intention to settle the tax dispute under the scheme.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn consequent to their opting for the Vivad Se Vishwas Scheme.

Koppu Chandrakala, Miryalaguda vs ITO | ITAT Hyderabad 2021

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 common orders of the CIT (A)-3, Hyderabad, dated 18.6.2019.

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 Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.

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

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 AR, we hereby allow the appeals of the assessee to be withdrawn.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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