SAVITHRAMMA REDDICHERLA,CHITTOOR vs. INCOME TAX OFFICER, WARD - 1(3), TIRUPATHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the assessee's appeal to be withdrawn, dismissing it as withdrawn. It clarified that if the 'Vivad Se Viswas' scheme is not accepted by the Revenue, the assessee can file a Miscellaneous Petition to reinstate the appeal.
What were the facts?
The assessee preferred an appeal against the order of the Ld. CIT(A) for the assessment year 2016-17. The assessee had opted to avail the 'Vivad Se Viswas' scheme and filed Form No.1.
What were the issues?
Whether the assessee can withdraw their appeal to avail the 'Vivad Se Viswas' scheme?
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD “B” BENCH
Before: SHRI K.NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA
सुिवधई की तधरीख/Date of hearing: 24/02/2025 घोर्णध की तधरीख/Pronouncement on: 06/03/2025 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 10/02/2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Savithramma Reddicherla (“the assessee”) for the assessment year 2016-17, assessee preferred this appeal.
At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeal as he has opted to avail ‘Vivad Se Viswas’ scheme and accordingly, the assessee has filed Form No.1. It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.
The Ld. DR conceded to the request of the Ld.AR.
Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad Se Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.
In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on this the 6th day of March, 2025.
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