GOPISETTY SATYANARAYANA,NELLORE vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, NELLORE

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ITA 442/HYD/2019Status: DisposedITAT Hyderabad24 February 2021AY 2011-123 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 as they had opted for the Vivad-se-Vishwas Scheme. The appeals were dismissed as withdrawn, with liberty to reinstate if the scheme application was rejected.

What were the facts?

The assessee filed appeals before the ITAT for AY 2010-11 and 2011-12. The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme-2020 and filed the necessary forms.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3) rws 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 Sashank Dundu for Shri K.A. Sai Prasad
For Respondent: Shri Rohit Mujumdar
Hearing: 17/02/2021Pronounced: 24/02/2021

O R D E R PER BENCH: These two assessee’s appeals for AY 2010-11 & 2011- 12 are directed against the CIT(A), Tirupati’s separate orders, dated 28/02/2019 involving proceedings u/s 143(3) and 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: & 442/Hyd/19 G. Satyanarayana, Nellore

2.

On perusal of record, we find that the ld. counsel for the assessee filed a letter dated 16/02/2021 requesting permission for withdrawal of 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 is awaiting to receive Form 3 from the revenue.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. Accordingly, we hereby dismiss the appeals of the assessee as withdrawn.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 within the time limit prescribed under the Act to reinstate his appeals.

:- 3 -: & 442/Hyd/19 G. Satyanarayana, Nellore

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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