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 was rejected.

The assessee filed an appeal for AY 2011-12. The assessee subsequently availed the benefit of the "Vivad se Vishwas" scheme and requested to withdraw the appeal.

What were the issues?

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

Elisha Kaur vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 05/01/2021Pronounced: 05/01/2021

This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-1, Hyderabad, dated 10.10.2019.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeal as it has already availed the benefit of “vivad se vishwas” scheme wherein its application was accepted. 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 Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.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 AR, I hereby allow the appeal of the assessee to be withdrawn.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.

ELISHA KAUR,HYDERABAD vs. INCOME TAX OFFICER, WARD-12(4), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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