NAVEENA SAMSARIKA KALA KENDRAM,HYDERABAD vs. ITO, EXEMPTION WARD1 (2), HYDERABAD

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ITA 66/HYD/2024Status: DisposedITAT Hyderabad21 January 2025AY 2015-16Bench: SHRI LALIET KUMAR, HON’BLE (Judicial Member), SHRI G. MANJUNATHA, HON’BLE (Accountant Member)3 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The Tribunal dismissed the appeals as withdrawn, with a liberty granted to the assessee to file a Miscellaneous Application to reinstate the appeals if their case is not accepted under the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed appeals against the orders of the Commissioner of Income Tax (Appeals). During the hearing, the assessee's counsel expressed a wish to withdraw the appeals to avail the "Vivad Se Vishwas Scheme, 2024".

What were the issues?

The primary issue was the assessee's request to withdraw the appeals to opt for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” , HYDERABAD

Before: SHRI LALIET KUMAR, HON’BLE & SHRI G. MANJUNATHA, HON’BLE

For Appellant: Shri R. Mohan Kumar, Advocate
For Respondent: Dr. Sachin Kumar, Sr.DR
Hearing: 21.01.2025Pronounced: 21.01.2025

O R D E R PER LALIET KUMAR, J.M.

These appeals are filed by the assessee feeling aggrieved by the separate orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.11.2023 for the A.Ys. 2016-17, 2015-16 and 2015- 16, respectively.

2 Naveena Samskarika Kala Kendram, Hyderabad.

2.

At the outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw these appeals.

3.

After hearing both the parties, we dismiss the appeals of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeals. Ordered accordingly.

4.

In the result, all the appeals of the assessee are dismissed as 'withdrawn'.

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