JAIN SWAPNA,NARASAPURAM vs. INCOME TAX OFFICER, WARD-1, PALACOLE
Facts
The assessee filed an appeal against an order passed under Section 143(3) of the Income Tax Act for Assessment Year 2017-18. During the proceedings, the assessee opted to avail the 'Vivad Se Viswas' scheme and requested the withdrawal of the appeal, a request conceded by the Departmental Representative.
Held
The Tribunal allowed the withdrawal of the appeal as requested by the assessee. It clarified that if the assessee's case is not accepted under the 'Vivad Se Viswas' scheme by the Revenue, the assessee would be at liberty to file a Miscellaneous Petition before the Tribunal to reinstate the appeal.
Key Issues
Whether an appeal can be withdrawn before the Income Tax Appellate Tribunal when the assessee has opted for the 'Vivad Se Viswas' scheme, and what recourse is available if the scheme application is unsuccessful.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-9, Mumbai [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/APL/S/250/2024-25/1065273087(1) dated 30.05.2024 for the A.Y.2017-18 arising out of order passed under section 143(3) of the Income Tax Act, 1961 (in short ‘Act’) dated 09.12.2019.
I.T.A.No.264/VIZ/2024 Jain Swapna 2. 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 It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.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Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn.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 the conclusion of the hearing on 07th January, 2025.
Sd/- Sd/- (धिजय पाल राि) (एस बालाकृष्णन) (VIJAY PAL RAO) (S. BALAKRISHNAN) उपाध्यक्ष/VICE PRESIDENT लेखा सदस्य/ACCOUNTANT MEMBER Dated:07.01.2025 Giridhar, Sr.PS
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I.T.A.No.264/VIZ/2024 Jain Swapna आदेश की प्रनतनलनप अग्रेनर्त / Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Jain Swapna 3-2-9, Rajratan Tower Street West Godavari, Narasapuram-534275 Andhra Pradesh 2. रधजस्व/ The Revenue : ITO – Ward – 1 Income Tax Office Doddipatla Road Palakol – 534260 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax गधर्ा फ़धईल / Guard file 6. //True Copy// आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
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