SHAILA JAIN,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(4), HYDERABAD

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ITA 1369/HYD/2018Status: DisposedITAT Hyderabad08 January 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Viswas scheme and the Revenue conceded to the request. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee wished to withdraw the appeal as they had opted to avail the 'Vivad Se Viswas' scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Appellant: Smt. S. Sandhya
For Respondent: Shri Sunil Kumar Pandey, DR
Hearing: 07/01/2021Pronounced: 08/01/2021

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (Through Virtual Hearing) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year:2014-15 Smt. Shaila Jain, Vs. Income Tax Officer, Hyderabad. Ward-14(4), PAN: AALPJ 8472 G Hyderabad. (Appellant) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Sunil Kumar Pandey, DR Date of hearing: 07/01/2021 Date of pronouncement: 08/01/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:

This appeal is filed by the assessee against the order of the Ld. CIT(A)-6, Hyderabad in appeal No. 0305/2016-17/A3/CIT(A)-6, dated 16/4/2018 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y.: 2014- 15.

2.

At the outset, Ld.AR submitted before us that the assessee desires to withdraw her appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.

3.

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

4.

Having heard both the parties through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld. AR as the assessee has preferred to avail the Vivad- se-Vishwas Scheme for the A.Y.: 2014-15 by filing Form No.1 & 2. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss the appeal of the assessee as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.

Pronounced in the open Court on 08th January, 2021.

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