RAMA DEVI MITTAL,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(3), HYDERABAD

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ITA 2006/HYD/2018Status: DisposedITAT Hyderabad01 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The Tribunal allowed the assessee's appeal to be withdrawn. The assessee was granted liberty to approach the Tribunal to reinstate the appeal if the Vivad se Vishwas scheme application was rejected.

What were the facts?

The assessee wished to withdraw her appeal before the ITAT as she had already opted for the Direct Tax Vivad Se Vishwas Act, 2020 scheme and received Form 3. The Revenue's counsel conceded to this request.

What were the issues?

Whether the assessee can withdraw her appeal before the ITAT 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 ‘A’ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

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

ORDER Per Smt. P. Madhavi Devi, J.M This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-6, Hyderabad, dated 26-07-2018.

2.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeal as she 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 Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn. AY 2011-12 Smt. Rama Devi Mittal, Secunderabad

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 AR, we hereby allow the appeal of the assessee to be withdrawn.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

5.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 01st February, 2021. Sd/- Sd/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, dated 01st February, 2021. *Gmv Copy to: 1 Smt. Rama Devi Mittal, H.No.5-2-198/4/A, Distillery road, Hyderbasti, Secunderabad 500 003. 2 ITO Ward 10(3) Hyderabad /ACIT, Range 10, Hyderabad 3 CIT (A)-6 Hyderabad 4 Pr. CIT – 6 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File AY 2011-12 Smt. Rama Devi Mittal, Secunderabad 1. Draft dictated on January, 2021 2. Draft placed before author January, 2021 3 Draft proposed & placed before the second Member 4 Draft discussed/approved by second Member 5 Approved Draft comes to the Sr.P.S./PS Feb. 2021 6. Kept for pronouncement on Feb. , 2021 7. File sent to the Bench Clerk Feb.2021 8 Date on which file goes to the Head Clerk Feb.2021 9 Date of Dispatch of order Feb. 2021

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