CALVARY TEMPLE FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, WARD-3, HYDERABAD

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ITA 234/HYD/2019Status: DisposedITAT Hyderabad29 September 2020AY 2015-162 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 assessee's request to withdraw the appeal. The withdrawal is subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020' to resolve the tax arrears.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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 “A” : HYDERABAD

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

The present appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)–9, Hyderabad, dated 06-02-2019 relating to the AY.2015-16 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 under ‘Vivad Se Vishwas Scheme, 2020’. An application to this effect has been filed by the assessee.

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 assessee for withdrawal of the appeal.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is 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 appeal and the Tribunal shall consider such application appropriately as per law. The Ld.DR for the Revenue has no objection with regard to the aforesaid caveat.

6.

In the result, the appeal of assessee is dismissed as withdrawn.

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