PAWAN KUMAR AGARWAL,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 1267/HYD/2018Status: DisposedITAT Hyderabad06 January 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 accepted the assessee's request to withdraw the appeals, noting the issuance of Form-3 under the Vivad Se Vishwas Scheme. The withdrawal was subject to the condition that if the dispute was not ultimately resolved under the scheme, the assessee could seek reinstitution of the appeals.

What were the facts?

The assessee sought to withdraw appeals before the ITAT as they had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. The assessee had filed an application and received Form-3, indicating their eligibility for the scheme.

What were the issues?

Whether the appeals should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme. The primary issue was the procedural aspect of withdrawing appeals based on a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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: 06/01/2021Pronounced: 06/01/2021

Date of Hearing : 06/01/2021 Date of Pronouncement : 06/01/2021 O R D E R PER Smt. P. Madhavi Devi, J.M. Both these are assessee’s appeals filed against the separate orders of CIT(A)-10(1), Hyderabad dated 01/03/2018 relating to A.Y. 2011-12 and order of CIT(A)-10(3) dated 02/08/2018 relating to A.Y. 2011-12 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961.

ITA No.1267/H/18 Pawan Kumar Agarwal Pawan Kumar Agarwal (HUF) AY 2011-12 These appeals were taken up for hearing through Video Conference on 06.01.2021 and both the parties were heard.

2.

The Ld.AR for the assessee has submitted that the assessee has opted to settle the dispute relating to the tax arrears for both the A.Ys. under consideration under “Vivad Se Vishwas Scheme, 2020”. He further submitted that an application to this effect has been filed by the assessee and that the assessee has also received Form- 3. He requested that the assessee may be permitted to withdraw the appeals.

3.

The Ld.DR has no objection to the same.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeals as Pr.CIT has issued Form-3.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned A.Ys. is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) is at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriate as per law. The Ld.DR for the revenue has no objection with regard to the aforesaid caveat.

6.

In the result, both these appeals of the assessee are dismissed as ‘withdrawn’.

Order pronounced in Open Court on 06/01/2021.

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