AFREEN KAUSER,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(2), HYDERABAD

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ITA 110/HYD/2020Status: DisposedITAT Hyderabad28 January 2021AY 2011-122 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 to reinstate the appeal if the Vivad se Vishwas Scheme application was rejected.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed forms under the "Direct Taxes Vivad Se Vishwas Scheme, 2020" and received Form 3. Therefore, the assessee wished to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘SMC’ BENCH : Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 21/01/2021Pronounced: 28/01/2021

Date of Hearing : 21/01/2021 Date of Pronouncement : 28/01/2021 O R D E R This is assessee’s appeal filed against the order of CIT(A)-6, Hyderabad dated 25.11.2019 relating to A.Y. 2011-12.

2.

At the outset, the Ld.AR submitted before us that the assessees does not want to pursue the appeal as assessee has already filed forms I & II under the “Direct Taxes Vivad Se Vishwas Scheme, 2020” and Form 3 has also been issued by the concerned Pr.CIT. Therefore, consequent to the same, the assessees desire to withdraw the appeal before the Tribunal. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The Ld.DR conceded to the request of the Ld.A.R. ./2020 AY 2011-12 Ms.Afreen Kauser, Hyd.

4.

After hearing both the parties, according to the request of the assessee and her AR, I hereby allow the appeal of the assessee to be withdrawn. I 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In the result, the appeal of the assessee is dismissed as ‘withdrawn’.

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