RYTHMOS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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ITA 1238/HYD/2024Status: DisposedITAT Hyderabad28 July 2025AY 2021-2022Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha G. (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal, noting no objection from the Ld.DR. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order dated 12.09.2024 for AY 2021-22. The assessee subsequently filed an application to withdraw the appeal as they opted for the Vivad Se Vishwas Scheme, 2024 to settle the tax dispute.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: DR सुिवधई की तधरीख/Date of Hearing: 28/07/2025
Hearing: 28/07/2025

PER VIJAY PAL RAO, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order dated 12.09.2024 passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (“the Act”) for the A.Y.2021-22.

2.

The assessee has filed an application for withdrawal of the present appeal, in view of the fact that the assessee has opted for Vivad Se Vishwas Scheme, 2024 to settle the tax dispute involved in the present appeal. The designated authority has issued Form No.2 dated 08.07.2025, which is also annexed to the application for withdrawal of the present appeal.

3.

The Ld.DR has raised no objection if the present appeal of the assessee is allowed to be withdrawn.

4.

In view of the application filed by the assessee and no objection of the Ld.DR, we allow the assessee to withdraw the present appeal. For the sake of completeness, the application dated 22.07.2025 filed by the assessee is reproduced as under :

5.

Accordingly, the present appeal of the assessee is dismissed, being withdrawn.

6.

In the result, appeal filed by the assessee is dismissed, being withdrawn.

Order pronounced in the Open Court on conclusion of hearing on 28th July, 2025.

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