GOPIDONA CHAKRAPANI,BANGALORE vs. ITO., WARD-1, CHITTOOR

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ITA 1274/HYD/2024Status: HeardITAT Hyderabad08 January 2025AY 2018-19Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (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 allowed the assessee to withdraw the appeal as per their request under the Vivad Se Vishwas Scheme. The assessee was granted liberty to file a miscellaneous application for reinstatement if the scheme's benefit was not accepted.

What were the facts?

The assessee filed an appeal for AY 2018-19. The assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and had completed the necessary formalities.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal to pursue resolution under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI LALIET KUMAR & SHRI MADHUSUDAN SAWDIA

Hearing: 07/01/2025

आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Gopidona Chakrapani (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 26.11.2024 for the A.Y. 2018-19.

2.

None appeared on behalf of the assessee. However, the assessee has filed a letter stating that, the assessee wanted to withdraw the appeal as he has opted to resolve his dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). As stated by the assessee, he has already filed Form-1 under the DTVSV,2024 on 16.12.2024 and Form 2 under the DTVSV,2024 has been issued by Department on 30.12.2024. Therefore, the assessee requested that, he may be allowed to withdraw the appeal.

3.

The Learned Department Representative (“Ld. DR”) conceded to the request of the assessee.

4.

We have heard the Ld. DR and also gone through the record in the light of the submissions made by either side. We are inclined to allow the appeal of the assessee to withdraw as he has preferred to resolve his dispute under the DTVSV,2024 and has already filed Form-1 under DTVSV,2024 on 16.12.2024 and Form 2 under the DTVSV,2024 has been issued by Department on 30.12.2024. 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 DTVSV,2024 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.

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