NIRMAL KUMAR JAMES,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(3), HYDERABAD

PDF · subscribers
ITA 2061/HYD/2018Status: DisposedITAT Hyderabad25 February 2021AY 2009-103 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The Tribunal allowed the assessee's appeal to be withdrawn, acknowledging their decision to avail the Vivad Se Viswas scheme. The appeal was dismissed as withdrawn, with a liberty to reinstate if the scheme's acceptance failed.

What were the facts?

The assessee wished to withdraw their appeal before the ITAT because they had opted for the 'Vivad Se Viswas' scheme. The assessee had filed the initial forms and was awaiting further confirmation from the Revenue.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

For Appellant: Shri B. Sathyanarayana Murthy
Hearing: 24/02/2021Pronounced: 25/02/2021

This appeal is filed by the assessee against the order of the Ld. CIT(A)-6, Hyderabad in appeal No. 10088/2017-18/B2/CIT(A)-6, dated 05/06/2018 passed U/s. 143(3) r.w.s 254 of the Act for the A.Y. 2009- 10.

2.

At the outset, Ld.AR submitted before us that the assessee desires to withdraw its appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.

3.

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

4.

Having heard both the parties through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld. AR as 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. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss the appeal of the assessee as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Vishwas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on the Twenty Fifth February, 2021.

Recent GST High Court judgments

Search GST case law →