MY HOME NAVADWEEPA APARTMENT OWNERS WELFARE ASSOCIATION, HYD,HYDERABAD vs. ITO, WARD-8(3), HYDERABAD, HYDERABAD

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ITA 1236/HYD/2016Status: DisposedITAT Hyderabad19 November 2020AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the Revenue's request to withdraw the appeals as the dispute was settled under the 'Vivad Se Vishwas Scheme, 2020'. The withdrawal is subject to the condition that if the dispute is not ultimately resolved, the assessee can seek reinstitution of the appeals.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2010-11 to 2013-14. The assessee requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the Revenue's appeals could be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, HYDERABAD BENCHES “B” : HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI D.S. SUNDERE SINGH

For Assessee : Shri Pawan Kumar Chakrapani For Revenue : Sunku Srinivas Date of Hearing : 19-11-2020 Date of Pronouncement : 19-11-2020 O R D E R PER D.S. SUNDER SINGH, A.M. :

All these appeals filed by the Revenue are against the orders of CIT(A) – 9, Hyderabad relating to AYs 2010-11 to 2013- 14.

2.

These appeals filed by the assessee were taken up for hearing through Video Conference on 19/11/2020 and both the parties were heard.

:- 2 -: Nos. 1108 to 1110 and 1236/Hyd/2016 My Home Navadweepa Apartment Owners Welfare Association

3.

The Ld. AR for the assessee has requested for withdrawal of the appeals filed by the Department stating that the Department has opted to settle the dispute relating to the tax arrears for the A.Ys. under consideration under “Vivad Se Vishwas Scheme, 2020”. He further submitted that an application to this effect has been filed by the assessee and that the assessee has also received Form- 3.

3. In view of the above, we accept the request of the ld. DR for withdrawal of the appeals as Pr. CIT - 2 has issued Form-3.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned A.Ys. are not ultimately resolved in terms of the afore-stated Act, the appellant (i.e. the assessee) is at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriate as per law. The ld. DR for the revenue has no objection with regard to the aforesaid caveat.

6.

In the result, the appeals of the asseessee are dismissed as ‘withdrawn’. Order pronounced in the open court on 19th November, 2020.

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