INCOME TAX OFFICER, EXEMPTIONS-3, HYDERABAD vs. CALVARY TEMPLE, HYDERABAD

PDF · subscribers
ITA 2222/HYD/2017Status: DisposedITAT Hyderabad29 September 2020AY 2011-122 pages

In favour of the assessee: the Revenue'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 for withdrawal of appeals, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the Revenue can seek reinstitution of the appeals.

What were the facts?

The Revenue filed appeals against the CIT(A)'s order for AYs 2011-12 to 2013-14. The assessee had opted for the 'Vivad Se Vishwas Scheme, 2020' for the tax arrears under consideration.

What were the issues?

Whether the Revenue's appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” : HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

The present appeals filed by the Revenue are against the common order of the Commissioner of Income Tax (Appeals)–9, Hyderabad, dated 29-09-2017 relating to the AYs.2011-12, 2012-13 & 2013-14 passed u/s.143(3) r.w.s.147 of the of the Income Tax Act [Act].

2.

The Ld.AR for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted the dispute relating to the tax arrears for the assessment year under consideration i.e., AYs.2011-12 to 2013-14 under ‘Vivad Se Vishwas Scheme, 2020’ and that the relevant applications to this effect have been filed by the assessee and the designated authority has issued Form 3 and thus submitted that the Revenue has to withdraw these appeals.

:- 2 -: 2221 & 2222/Hyd/2017

3.

The Ld.DR for the Revenue has no objection to the same.

4.

In view of the above, we accept the request of the Revenue for withdrawal of the appeals.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the afore-stated Act, the appellant (i.e., the Revenue) is at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriately as per law. The Ld.DR for the Revenue has no objection with regard to the aforesaid caveat.

6.

In the result, all the appeals of Revenue are dismissed.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →