S.V.SUBBAIAH,PUTTUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, TIRUPATHI

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ITA 21/HYD/2019Status: DisposedITAT Hyderabad03 March 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 allowed the assessee's request to withdraw the appeals. The assessee was granted liberty to approach the Tribunal to reinstate the appeals if the "Vivad Se Vishwas Scheme" application is rejected.

What were the facts?

The assessee filed appeals for assessment years 2008-09 and 2009-10. The assessee's counsel submitted a letter requesting withdrawal of the appeals under the "Vivad Se Vishwas Scheme".

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to 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: Smt. M. Narmada,DR
Hearing: 02/03/2021Pronounced: 03/03/2021

These are assessee’s appeals for the A.Ys 2008-09 and 2009-10 respectively against the common orders of the CIT(A)-3, Visakhapatnam, dated 28.09.2018.

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 for withdrawal of these appeals under “Vivad Se Vishwas Scheme” since the assessee does not want to pursue the appeals as it has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the assessee desires to withdraw the above 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 Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.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.

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