SHRI RAMANJANEYULU KOTAPATI,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-INTERNATIONAL TAXATION, VIJAYAWADA

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ITA 641/VIZ/2019Status: DisposedITAT Visakhapatnam20 April 2021AY 2016-20173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn, granting liberty to seek recall of the order if unforeseen circumstances arise.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 pendency of the appeal, the assessee opted for the Vivad se Vishwas scheme and received Form No. 3 from the Income Tax Department.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

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 Respondent: Shri N. Gopi Krishna, Sr.DR
Hearing: 20/04/2021

Assessee by : None. Department by : Shri N. Gopi Krishna, Sr.DR Date of hearing : 20/04/2021. Date of pronouncement : 20/04/2021. O R D E R Per D.S. Sunder Singh, Accountant Member:

This appeal by the Assessee is directed against the order of Commissioner of Income Tax (Appeals-10), Hyderabad, dated 13th August, 2019 for the Assessment Year 2016-17.

2.

The Assessee has preferred the instant application under consideration for withdrawal of the appeal.

3.

During the course of hearing, the Assessee submitted that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3 in response to the application filed by the Assessee under the scheme, therefore

2 (Ramanjaneyulu Kotapati) the appeal of the Assessee may kindly be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 on dated 30/12/2020. Considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance with law, hence ordered accordingly.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 20th day of April, 2021.

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