CHEMELI BAI AGARWAL,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(3), HYDERABAD

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ITA 1565/HYD/2018Status: DisposedITAT Hyderabad25 February 2021AY 2014-153 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 appeal. It was clarified that if the Vivad-se-Vishwas scheme is not accepted, the assessee can seek reinstatement of the appeal.

What were the facts?

The assessee's appeal for AY 2014-15 was before the ITAT. The assessee had opted for the Direct Tax Vivad Se Viswas Scheme-2020 and filed the necessary forms.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Sashank Dundu for Shri K.A. Sai Prasad
For Respondent: Shri Rohit Mujumdar
Hearing: 08/02/2021Pronounced: 25/02/2021

O R D E R PER BENCH: This assessee’s appeal for AY 2014-15 is directed against the CIT(A) - 6, Hyderabad’s order, dated 06/06/2018 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: Chemeli Bai Agarwal, Sec’bad.

2.

At the outset, the ld. counsel for the assessee submitted that the assessee has opted to avail ‘Direct Tax Vivad Se Viswas Scheme-2020’ and had filed Form No. 1 & 2 and is awaiting to receive Form 3 from the revenue and, therefore, requested the Bench for permission to withdraw this appeal.

3.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. Accordingly, we hereby dismiss the appeals of the assessee as withdrawn. However, we also make it clear that, if the assessee's case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then assessee shall be at liberty to file Miscellaneous Petitions before the Tribunal within the time limit prescribed under the Act to reinstate her appeal.

:- 3 -: Chemeli Bai Agarwal, Sec’bad.

4.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 25th February, 2021.

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