Sri Rajeshwar Poienti vs. Income Tax Officer

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ITTA/338/2022HC TelanganaHBHC01065001202230 January 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon hearing the learned counsel for the appellant, allowed the request to withdraw the appeal. The Tribunal held that since the assessee had availed the benefit under the Vivad Se Viswas Scheme, the appeal could be withdrawn. The operative direction was that the appeal stands dismissed as withdrawn. The court also reserved the right of the appellant to approach the court again if the situation warranted it. No order was made as to costs, and any pending miscellaneous petitions were closed.

What were the facts?

The appellant, Sri Rajeshwar Poienti, proprietor of M/s. Vijaya Sree Enterprises, filed an Income Tax Tribunal Appeal No. 338 of 2022 before the High Court for the State of Telangana at Hyderabad. This appeal was against an order dated 14-07-2022 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad SMC Bench, in ITA No. 191/Hyd/2022, concerning Assessment Year 2012-2013. The ITAT order was itself preferred against an order dated 07-07-2019 by the Commissioner of Income Tax (Appeals)-12, Hyderabad, which in turn was against an order from the Income Tax Officer, Ward-1, Vikarabad.

What were the issues?

The High Court was to decide whether to entertain the appeal filed by the assessee. The primary issue arose from the assessee's submission that they had availed the benefit under the Vivad Se Viswas Scheme and consequently wished to withdraw the instant appeal. The assessee's counsel requested to withdraw the appeal. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

| 3447 l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 338 OF 2022 lncome Tax Tribunal Appeal Under Section 260-A of the lncome Tax Act,1961 against the Order daled 14-07-2022 passed in ITA No. 19lHydl2022 for the Assessment Year 2012-2013 on the file of the lncome Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad preferred against the Order dated 7'-47-2019 passed in Appeal No. 10195/2018-19 on the file of the Commissioner of lncome Tax (Appeals)-12, Hyderabad preferred against the Order pass.ed in PAN/GIR No. AECPP6029C on the file of the lncome Tax Department, lncome{ax Officer, Ward-1 , Vikarabad. Between: Sri Rajeshwar Poienti, S/o. Late Nagappa Poienti, Prop- M/s. Vijaya Sree Enterprises, Off. Nehru Gunj, Tandur, R.R.District, T.S.- 501 14'1. ...APPELLANT AND lncome Tax Officer, Ward-1, 4-2-1041 , Ramayaguda, Vikarabad Town, Ranga Reddy Dist, T.S- 501 10 1 . ...RESPONDENT Counsel for the Appellant: Sri A V Raghu Ram Counsel for the Respondent: The Court delivered the following JUDGMENT:

THE HONOURABLE SRI JUSTICE P.SAM KO.SHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.338 OF 2022 JUDGM ENf' pL'r llon'ble Sri Jusrice P.Sam Koshyl Heard Ir4r.A.V.Raghu Ram, leamed counsel lbr the appellant. PerlLsed the record. 2. The learned counsel for the appellant submits that the assessee lras sirrce availed the benefit under the Vivad Se Viswas Scheme and hence he wants to withdraw the instant appeal J As prayetl for by the leamsd counsel for theappetlant, the appeal stanrJs rlismissed as withdrawn, reserving the right of the appellant to approach the Court in case if the situation so wants There shall be n,c order as to costs. Consequently, miscellaneous petitions pending, if anv, shall stand closed //TRUE COPY// Sd/. M. VIJA\/A BHASKER JOINT REGISTRAR IIJ' SECTIOf{ OFFICER To, 1 2. 3 4. /gl The lncome Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad The Commissioner of lncome Tax (Appeals)-12, Hyderabad The lncome Tax Department, lncome{ax Officer, Ward-1, Vikarabad. One CC to Sri A \r Raghu Ram, Advocate [OPUC] Two CD Copies VH (.tt(

HIGH COURT DATED: 30/01 t2025 JUDGMENT lTTA.No.338 of 2022 DISMISSING ITTA AS WITHDRAWN (ot' ' si4 2b tlAn 1/rJu 1E ,i.\ '.) ilr ' \'. .- z '1.\--. ' \.= * ArcHl'ro LH( I 1?,\?, 1,9 c

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