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

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ITA 1297/HYD/2024Status: DisposedITAT Hyderabad15 January 2025AY 2010-11Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 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 to withdraw the appeal. The Tribunal noted that the Revenue representative conceded to the request. The assessee was given liberty to file a Miscellaneous Application to reinstate the case if their VSVS settlement was not accepted.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax for Assessment Year 2010-11. The assessee sought to withdraw the appeal as they had opted for the Direct Taxes Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal after opting 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 ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 15/01/2025

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 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 Accordingly, we hereby dismiss the appeal of the assessee as withdrawn.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.

1.

(VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad. Dated: .01.2025. * Reddy gp Copy of the Order forwarded to :

1.

1. 1. Kumar Sanjay, 45-180/A, Jagathgirigutta, Rangareddynagar S.O., Balanagar-500037 2. ITO, Ward 11(1), Hyderabad.

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