MOPARTHY SESHA RAO,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(4), HYDERABAD

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ITA 417/HYD/2019Status: DisposedITAT Hyderabad24 February 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The appeals were dismissed as withdrawn, with liberty to refile if the scheme is not accepted by the Revenue.

What were the facts?

The assessee filed appeals against orders related to assessment proceedings under Section 143(3) and 143(3) rws 263 of the Income Tax Act. The assessee later opted to avail the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

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 K.C. Devdas
For Respondent: Shri Rohit Mujumdar
Hearing: 15/02/2021Pronounced: 24/02/2021

O R D E R PER BENCH: These two are assessee’s appeals for AY 2013-14. Appeal in is directed against the CIT(A) - 6, Hyderabad’s order, dated 29/01/2019 and appeal in ITA No. 418/H/2019 is directed against the Pr. CIT – 6, Hyderabad’s order dated 06/03/2018 involving

:- 2 -: & 418/Hyd/19 M. Sesha Rao, Hyd. proceedings u/s 143(3) and 143(3) rws 263 of the Income Tax Act, 1961 ; in short “the Act”.

2.

On perusal of record, we find that ld. counsel for the assessee filed a letter dated 11/01/2021 wherein requested the Bench for permission to withdraw assessee’s appeals as the assessee has opted to avail ‘Direct Tax Vivad Se Viswas Scheme-2020’ and had filed Form No. 1 & 2 and Form 3 issued by the Department, which is available on record.

3.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and Form-3 issued by the Department. Accordingly, we hereby dismiss the appeals of the assessee as withdrawn. However, we also make it clear that, if the assessee's cases are 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

:- 3 -: & 418/Hyd/19 M. Sesha Rao, Hyd. within the time limit prescribed under the Act to reinstate his appeals. 4. In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 24th February, 2021.

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