MYLAPALLI PARIMALA,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

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ITA 265/VIZ/2019Status: DisposedITAT Visakhapatnam27 January 2021AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the assessee had availed the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn with liberty to seek recall.

What were the facts?

The assessee filed an appeal before the ITAT for the Assessment Year 2011-12. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to availing the Vivad se Vishwas scheme.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 G.V.N. Hari, Advocate
For Respondent: Shri B.Rama Krishna, Sr.DR
Hearing: 27/01/2021

O R D E R Per N.K. Choudhry, Judicial Member:

This appeal has been preferred by the assessee against the order dated 27/03/2018 impugned herein passed by the ld.CIT(A)-9, Hyderabad 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 12/01/2021 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

(Smt. Mylapalli Parimala) Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 09/12/2020 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application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.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 Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.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 27th day of Jan., 2021.

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