KUMAR SANJAY,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

आयकर अपीलीय अधिकरण, हैदराबाद पीठ
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.1297/Hyd/2024
(निर्धारण वर्ा/Assessment Year:2010-11)

Kumar Sanjay,
Hyderabad.
PAN:BXKPS0898A

Vs.
Income Tax Officer,
Ward-11(1), Hyderabad.
(Appellant)

(Respondent)

निर्धाररती द्वधरध/Assessee by: Shri Mohd. Afzal, Advocate
रधजस् व द्वधरध/Revenue by:: Shri Aravindakshan, SR-DR

सुिवधई की तधरीख/Date of hearing: 15/01/2025
घोर्णध की तधरीख/Pronouncement: /01/2025

आदेश/ORDER
PER MADHUSUDAN SAWDIA, A.M.:

This appeal is filed by Kumar Sanjay (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax, Addl/JCIT(A), Udaipur (“Ld. CIT(A)”), dated
17.10.2024 for the A.Y. 2010-11. 2. At the outset, the Learned Authorised Representative (“Ld. AR”) submitted that the assessee wanted to withdraw the appeal as they have opted under the Direct Taxes Vivad Se Vishwas Scheme, 2024
(“VSVS”). The Ld. AR submitted that the assessee has filed Form 1

ITA No.1297/Hyd/2024 2

under the VSVS on 24.12.2024 and received Form 2 on 30.12.2024. Therefore, the Ld. AR requested before the bench that the assessee may be allowed to withdraw the appeal.
3. The Learned Department Representative (“Ld. DR”) conceded to the request of Ld. AR.
4. We have heard the rival contentions and also gone through the record in the light of the submissions made on either side. We are inclined to allow the appeal of the assessee to withdraw as they have preferred to avail the VSVS and have already filed Form no.1 under VSVS. The Ld. DR has also conceded to the request of Ld. AR.
Accordingly, we hereby dismiss the appeal of the assessee as withdrawn.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 VSVS 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 In the result, the appeal filed by the assessee is dismissed as withdrawn.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 Jan., 2025. (VIJAY PAL RAO)
ACCOUNTANT MEMBER
Hyderabad.
Dated: .01.2025. * Reddy gp

ITA No.1297/Hyd/2024 3

Copy of the Order forwarded to :
1. Kumar Sanjay, 45-180/A, Jagathgirigutta,
Rangareddynagar S.O., Balanagar-500037
2. ITO, Ward 11(1), Hyderabad.
3. Pr.CIT, Hyderabad.
4. DR, ITAT, Hyderabad.
5. Guard file.

BY ORDER,

Sl.
No.
Description
Date
1. Date of dictation by the Author
15.01.2025
2. Draft placed before the Dictating Member

10
Date of despatch of order