MOHAN KRISHNA GAJULAPALLE,HYDERABAD vs. ACIT., CIRCLE-12(1), HYDERABAD
आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘A’ Bench, Hyderabad
BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER
आ.अपी.सं /ITA No.71/Hyd/2025
(निर्धारण वर्ा/Assessment Year:2018-19)
Shri Mohan Krishna Gajulapalle,
Hyderabad.
PAN:AHWPG5152C
Vs.
Asst. Commissioner of Income Tax,
Circle 12(1), Hyderabad.
(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
ITA No.71/Hyd/2025 2
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 Accordingly, we hereby dismiss the appeal of the assessee as withdrawn.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
ITA No.71/Hyd/2025 3
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. (VIJAY PAL RAO) (MADHUSUDAN SAWDIA)
VICE PRESIDENT ACCOUNTANT MEMBER
Hyderabad.
Dated: 07.04.2025. * Reddy gp
Copy of the Order forwarded to :
Shri Mohan Krishna Gajulapalle, 1-6-53-B, Plot No.22, Lakshmi Nilayam, Road, No.35, Chaitanyapuri, Hyderabad-500060 2. ACIT, Circle 12(1), Hyderabad. 3. Pr. CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard File.
BY ORDER,