B. SURENDER REDDY,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

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ITA 786/HYD/2018Status: DisposedITAT Hyderabad25 February 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee opted for the Direct Tax Vivad Se Viswas Scheme. The appeal was dismissed as withdrawn, with liberty to reinstate if the scheme is not accepted.

What were the facts?

The assessee's appeal for AY 2008-09 was directed against an order passed under Section 144 read with Section 147 of the Income Tax Act. The assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal to avail a tax settlement scheme. The primary issue was the procedural aspect of withdrawing the appeal due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 144,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 Pawan Chakrapani for Shri T. Chaitanya Kumar
For Respondent: Shri Rohit Mujumdar
Hearing: 16/02/2021Pronounced: 25/02/2021

O R D E R PER BENCH: This assessee’s appeal for AY 2008-09 is directed against the CIT(A) – 7, Hyderabad’s order, dated 16/11/2017 passed in case No. 0231/CIT(A)–7/2016-17 involving proceedings u/s 144 rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: B. Surender Reddy, Hyderabad.

2.

At the outset, ld. counsel for the assessee requested the Bench for permission to withdraw assessee’s appeal as the assessee has opted to avail ‘Direct Tax Vivad Se Viswas Scheme-2020’ and had filed Form No. 1 & 2 and Form 3 is issued by the Revenue.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and Form-3 is issued by the Revenue. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn.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-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 his appeal.

:- 3 -: B. Surender Reddy, Hyderabad.

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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