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" application is rejected.

The assessee filed an appeal for AY 2011-12. The assessee subsequently filed forms under the "Vivad se Vishwas" scheme and wished to withdraw the appeal pending its acceptance.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the "Vivad se Vishwas" scheme.

P. Suresh Babu, Kurnool vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 18/01/2021Pronounced: 18/01/2021

This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-1, Hyderabad, dated 30.06.2016.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeal as it has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. 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 Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

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

After hearing both the parties, according to the request of the assessee and its Ld. AR, I hereby allow the appeal of the assessee to be withdrawn.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.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 18th January, 2021.

P. SURESH BABU, KURNOOL,KURNOOL vs. ITO, WARD-12(3), HYD, HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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