BOGGAVARAPU BASAVESWARA RAO,GUNTUR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, GUNTUR

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ITA 429/VIZ/2019Status: DisposedITAT Visakhapatnam05 May 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was granted with liberty to seek recall of the order if unforeseen circumstances arise.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee sought to withdraw the appeal. The reason for withdrawal was the assessee's availing of the Vivad se Vishwas scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad se Vishwas scheme. The primary issue was the procedure for withdrawing an appeal in such circumstances.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri G.V.N. Hari, Advocate
For Respondent: Smt. Suman Malik, Sr.DR
Hearing: 29/04/2021

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Smt. Suman Malik, Sr.DR Date of hearing : 29/04/2021. Date of pronouncement : 05/05/2021. O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER:

This appeal has been preferred by the assessee against the order dated 03/05/2019 impugned herein passed by the ld.Commissioner of Income Tax (Appeals)-2 [for short, “ld.Commissioner”], Guntur u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2013-14.

2.

The assessee has preferred an application under consideration dated 21/04/2021 for withdrawal of the appeal.

3.

During the course of hearing, ld. counsel for the assessee has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se

(Boggavarapu Basaveswara Rao) Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 08/04/2021 in response to the application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.

5.

Having heard both the parties and perused the application for withdrawal of the appeal and Form No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

6.

In the result, appeal of the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 05th day of May, 2021.

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