DCIT, CENTRAL CIRCLE-2(4), HYDERABAD, HYDERABAD vs. VEEPANI BAPINEEDU, HYD, HYDERABAD

PDF · subscribers
ITA 782/HYD/2017Status: DisposedITAT Hyderabad22 February 2021AY 2009-103 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 Revenue requested to withdraw the appeal as the assessee sought to settle the case under the Vivad Se Viswas Scheme. The Tribunal allowed the withdrawal with a condition for potential revival.

What were the facts?

The Revenue filed an appeal before the ITAT for AY 2009-10. The assessee intended to avail benefits under the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

Whether the Revenue's appeal should be dismissed as withdrawn due to the assessee's intention to settle under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

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 Mohd. Afzal
For Respondent: Shri Rohit Mujumdar, Shri Mohd. Afzal
Hearing: 10/02/2021Pronounced: 22/02/2021

O R D E R PER BENCH: This Revenue appeal for AY 2009-10 is directed against the CIT(A) - 1, Guntur’s order dated, 08/04/2019 passed in case No. 2588/CIT(A)–1/GNT/2011-12 involving proceedings u/s 143(3) rws 153A of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: Veepaneni Bapineedu, Hyd.

2.

At the outset, we are informed during the course of hearing from the Revenue side that the assessee wanted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in this case and, therefore, requested to permit to withdraw this appeal. In view of the specific request from the Revenue side, we therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the Revenue to file for revival of this case, if the settlement benefit under the scheme is denied to the assessee for technical reasons.

3.

In the result, Revenue appeal is dismissed in above terms. Pronounced in the open court on 22nd February, 2021.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →