PIDUGU NAGA MOHAN,TADEPALLIGUDEM vs. THE INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

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ITA 691/VIZ/2019Status: DisposedITAT Visakhapatnam05 May 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. The assessee was granted liberty to seek recall of the order in case of unforeseen circumstances.

What were the facts?

The assessee preferred an appeal against an order of the CIT(A). During the hearing, the assessee applied for withdrawal of the appeal. This was because the assessee had availed the Vivad se Vishwas immunity scheme.

What were the issues?

The primary issue was whether the appeal could be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

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 C.Subrahmanyam, FCA
For Respondent: Smt. Suman Malik, Sr.DR
Hearing: 28/04/2021

Assessee by : Shri C.Subrahmanyam, FCA Department by : Smt. Suman Malik, Sr.DR Date of hearing : 28/04/2021. Date of pronouncement : 05/05/2021. O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 14/08/2019 impugned herein passed by the ld.Commissioner of Income Tax (Appeals) [for short, “ld. CIT(A)”], Rajamahendravaram u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2011-12.

2.

The assessee has preferred an application under consideration dated 27/04/2021 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

(Pidugu Naga Mohan) Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 09/03/2021 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application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 the 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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