DEEPAK KUMAR MANGILAL (HUF),NELLORE vs. INCOME TAX OFFICER, WARD-2, NELLORE

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ITA 1332/HYD/2019Status: DisposedITAT Hyderabad24 February 2021AY 2013-142 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 was rejected.

What were the facts?

The assessee wished to withdraw their appeals for AYs 2011-12 and 2013-14 before the ITAT. This was due to the assessee having filed forms under the "Vivad se Vishwas" scheme and awaiting its acceptance.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals before the Tribunal due to 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

Hearing: 22/02/2021Pronounced: 24/02/2021

Per Smt. P. Madhavi Devi, J.M.

1.

These are assessee’s appeal for the A.Ys 2011-12 & 2013-14 against the common orders of the CIT (A)-Tirupati, dated 26.6.2019.

2.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeal 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 appeal before the Tribunal. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR. Page 1 of 2

4.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeal of the assessee to be withdrawn. 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.

5.

In the result, appeal of assessee is dismissed as withdrawn.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

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