MUKESH KUMAR GUPTA,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(3), HYDERABAD

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ITA 16/HYD/2019Status: DisposedITAT Hyderabad24 February 2021AY 2015-162 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The Tribunal allowed the appeals to be withdrawn by the assessees. The assessees were granted liberty to approach the Tribunal to reinstate the appeals if their 'Vivad se Vishwas' application was rejected.

What were the facts?

The assessees filed appeals before the ITAT for AY 2015-16. They later submitted that they had filed forms under the 'Vivad se Vishwas' scheme and were awaiting its acceptance.

What were the issues?

The primary issue was whether the assessees' appeals should be withdrawn due to their participation in the 'Vivad se Vishwas' scheme.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. A. Mohan Alankamony, A.M.

These are assessee’s appeals for the A.Y 2015-16 against the orders of the CIT (A)-3, Hyderabad, dated 1.10.2018, and 22.10.2018.

2.

At the outset, the Ld. AR submitted before us that the assessees 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 Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.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. to 17 Parul Gupta Mukesh Kumar Gupta and Rakesh Kumar Gupta Hyderabad 4. After hearing both the parties, according to the request of the assessees and its Ld. AR, we hereby allow the appeals of the assessees to be withdrawn. We also make it clear that the assessees are at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if the application with respect to Vivad se Vishwas scheme is rejected.

5.

In the result, appeals of assessees are dismissed as withdrawn. Order pronounced in the Open Court on 24th February, 2021.

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