MOHAN KRISHNA GAJULAPALLE,HYDERABAD vs. ACIT., CIRCLE-12(1), HYDERABAD

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ITA 71/HYD/2025Status: DisposedITAT Hyderabad07 April 2025AY 2018-20193 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The Tribunal allowed the assessee's appeal to be withdrawn. The reasoning was based on the assessee's clear intention to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024, evidenced by the filing of Form-1 and the issuance of Form-2 by the Department. The Ld. DR also conceded to this request. The Tribunal dismissed the appeal as withdrawn. However, the Tribunal provided an opportunity for the assessee to file a Miscellaneous Application to reinstate the case if their settlement under DTVSV, 2024 was not accepted by the Revenue for any reason, within the prescribed time under the Act. The operative direction was to dismiss the appeal as withdrawn, with liberty to seek reinstatement.

What were the facts?

The assessee, Shri Mohan Krishna Gajulapalle, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 04.09.2024 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2018-19. The assessee did not appear for the hearing but submitted a letter requesting to withdraw the appeal. The reason for withdrawal was the assessee's decision to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The assessee had already filed Form-1 under the scheme on 30.01.2025, and Form-2 was issued by the Department on 21.02.2025. The Revenue's representative conceded to the assessee's request.

What were the issues?

1. Whether the assessee should be permitted to withdraw their appeal before the Tribunal, considering their opting for the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law and fact, turning on the provisions of the DTVSV, 2024 and the Tribunal's procedural rules). Assessee's Contention: The assessee contended that they wished to withdraw the appeal as they had opted for the DTVSV, 2024 scheme, had filed Form-1 on 30.01.2025, and Form-2 had been issued by the Department on 21.02.2025. They requested permission to withdraw the appeal. Revenue's Contention: The Learned Department Representative (Ld. DR) conceded to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than the reference to the Direct Tax Vivad Se Vishwas Scheme, 2024.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

For Respondent: Shri Srinath Sadanala, SR-DR
Hearing: 07/04/2025

आ.अपी.सं /ITA No.71/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Shri Mohan Krishna Gajulapalle, Asst. Commissioner of Income Tax, Vs. Circle 12(1), Hyderabad. Hyderabad. PAN:AHWPG5152C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None. रधजस् व द्वधरध/Revenue by: Shri Srinath Sadanala, SR-DR सुिवधई की तधरीख/Date of hearing: 07/04/2025 घोर्णध की तधरीख/Pronouncement: 07/04/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by Shri Mohan Krishna Gajulapalle (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 04.09.2024 for the A.Y. 2018-19.

2.

None appeared on behalf of the assessee. However, the assessee has filed a letter stating that, the assessee wants to withdraw the appeal as they have opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). As stated by the assessee, they have already filed Form-1 under the DTVSV,2024 on 30.01.2025 and Form 2 under the DTVSV,2024 has been issued by Department on 21.02.2025. Therefore, the assessee requested that, they may be allowed to withdraw the appeal.

3.

The Learned Department Representative (“Ld. DR”) conceded to the request letter of the assessee.

4.

We have heard the Ld. DR and also gone through the record in the light of the submissions made by either side. We are inclined to allow the appeal of the assessee to withdraw as the assessee has preferred to resolve their dispute under the DTVSV,2024 and has already filed Form-1 under DTVSV,2024 on 30.01.2025 and Form 2 under the DTVSV,2024 has been issued by Department on 21.02.2025. The Ld. DR has also conceded to the request letter of the assessee. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn. However, we are giving opportunity to the assessee, if the case of the assessee is not accepted under DTVSV,2024 by Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the prescribed time under the Act to reinstate the case. It is ordered accordingly.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 7th April, 2025.

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