INCOME TAX OFFICER, WARD-5(3), HYDERABAD vs. JAWAHARATUL OSMAN, HYDERABAD

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ITA 1652/HYD/2017Status: DisposedITAT Hyderabad24 February 2021AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Revenue's appeal to be withdrawn. The assessee was granted liberty to approach the Tribunal to reinstate the appeal if the Vivad se Vishwas application was rejected.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee had filed forms under the "Vivad se Vishwas" scheme, and the Revenue wished to withdraw its appeal pending acceptance.

What were the issues?

The primary issue was the Revenue's request to withdraw its appeal due to the assessee's participation in the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Respondent: DR Assessee by: N o n e
Hearing: 22/02/2021Pronounced: 24/02/2021

This is Revenue’s appeal for the A.Y 2013-14 against the order of the CIT (A)-4, Hyderabad, dated 19.7.2017.

2.

At the outset, the Ld. DR submitted before us that the Revenue does not want to pursue the appeal as the assessee has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the Revenue desires to withdraw the appeal before the Tribunal. Hence it was pleaded, that the appeal of the Revenue may be treated as withdrawn. None appeared on behalf of the assessee.

3.

We have gone through the material placed on record and we hereby allow the appeal of the Revenue to be withdrawn.

ITA 1652 of 2017 Jawaharatul Osman Hyderabad We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeal, if the application with respect to Vivad se Vishwas scheme is rejected.

4.

In the result, appeal of Revenue is dismissed. Order pronounced in the Open Court on 24th February, 2021.

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