A.SUDHAKAR, KARIMNAGAR,HYDERABAD vs. ACIT, CIRCLE-1, KARIMNAGAR, KARIMNAGAR

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ITA 820/HYD/2015Status: DisposedITAT Hyderabad01 February 20212 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 appeal. The assessee was granted liberty to approach the Tribunal for reinstatement if the Vivad se Vishwas scheme application was rejected.

What were the facts?

The assessee filed an appeal for a block period against an order of the CIT(A). The assessee had subsequently opted for the Direct Tax Vivad Se Vishwas Act, 2020 scheme and received Form 3.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Hearing: 21/01/2021Pronounced: 01/02/2021

ORDER Per Smt. P. Madhavi Devi, J.M This is assessee’s appeal for the block period 1989-90 to 1999-2000 against the order of the CIT (A)-2 Hyderabad, dated 10.04.2015.

2.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeal as he has already filed forms I & II under the “Direct Tax Vivad Se Vishwas Act, 2020” scheme and assessee has also been issued Form 3 from the Pr.CIT, Hyderabad. Therefore, consequent to the same, the assessee desires to withdraw the appeal before the Tribunal. Hence it was Block period 1989-90 to 1999-2000 Sri A Sudhakar pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The Ld. DR conceded to the request of the Ld. AR.

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 AR, we hereby allow the appeal of the assessee to be withdrawn.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.

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