LAXMAIAH TAMARA,HYDERABAD vs. INCOME TAX OFFICER, WARD-13(4), HYDERABAD

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ITA 1034/HYD/2019Status: 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 allowed the assessee to withdraw the appeals, acknowledging their decision to avail the Vivad Se Viswas scheme. The Revenue's representative also conceded to this request.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AYs 2011-12 and 2013-14. The assessee desired to withdraw these appeals as they had opted for the 'Vivad Se Viswas' scheme.

What were the issues?

Whether the assessee's appeals should be withdrawn due to opting for the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153C,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: 05/01/2021Pronounced: 06/01/2021

PER A. MOHAN ALANKAMONY, AM.:

These appeals are filed by the assessee against the orders of the Ld. CIT (A)-4, Hyderabad in appeals No.4/10323/17-18/W-13(4), Hyd/CIT(A)-4/Hyd/18-19, Dated 24/04/2019 passed U/s. 153A r.w.s 153C and U/s. 250(6) of the Act for the AYs: 2011-12 and 2013-14. 2. At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeals 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 It was therefore pleaded, that the appeals of the assessee may be allowed to be withdrawn as per the scheme.

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Having heard both the parties through video conference, We are inclined to allow the appeals of the assessee to be withdrawn yielding to the prayer of the Ld.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.: 2011-12 and 2013-14 by filing Form No.1 & 2. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss both the appeals of the assessee as withdrawn. However, we also make it clear that, if the assessee’s cases are 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 Miscellaneous Petitions before the Tribunal within the time limit prescribed under the Act to reinstate the appeals. It is ordered accordingly.

Order Pronounced in the open Court on 06th January, 2021. (P. MADHAVI DEVI) ACCOUNTANT MEMBER Hyderabad, Dated: 06th January, 2021. OKK

Copy to:-

1.

Laxmaiah Tamara, H. No. 13-6-434/D/46, 1st Floor, Jyothi Nagar, Mehdipatnam, Hyderabad.

2.

Income Tax Officer, Ward-13(4), Aayakar Bhavan, Basheerbagh, Hyderabad.

3.

The Commissioner of Income Tax (Appeals)-4, Hyderabad.

4.

The Principal Commissioner of Income Tax-4, Hyderabad.

5.

The Departmental Representative, ITAT, Hyderabad.

6.

Guard File

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