What did the High Court hold?

The High Court recorded the appellant's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn, with no costs awarded.

The appellant sought to withdraw the Income Tax Tribunal Appeal filed before the High Court. This withdrawal was requested because a Form No. 3 was issued under the Direct Tax Vivad Se Vishwas Scheme, 2020, rendering the appeal's cause of action moot.

What were the issues?

The primary issue was whether the appeal could be withdrawn due to the settlement of the dispute under the Vivad Se Vishwas Scheme.

Sri Ch.Venkata Subba Rao vs Commissionr of Income Tax-II… | Telangana High Court 2021

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T.VINOD KUMAR INCOME TAX TRIBUNAL APPEAL NO: 256 OF 2016 (lncome Tax Tribunal Appeal Under Section 260 A of the lncome Tax Act, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench'A', Hyderabad in ITA No 15761HYD12013 for Assessment Year 2008-09 daled 31-12-2014 preferred against the Order of the Commissioner of lncome Tax ( Appeals ) - lll Hyderabad in Appeal No. ITA No. 0094 /ACIT B (1) / CIT (A)-lll/ 2012 -13 dated 10- 09-2013 preferred against the Order of the Assistant Commissioner of lncome Tax, Circle 8 (1) , Hyderabad PAN/GIR No. AAJPCT'I93F dated 30-12-2011. Between: Sri CH.Venkata Subba Rao, S/o. Chunduru Venkata Rao, Occ: Employee Alpha 407, Jayabheri Silcon County, Madhapur, Hyderabad - 500 032 ...APPELLANT/ Appellant AND Commissionr Of lncome Tax-ll, Hyderabad ...RESPONDENT/ Respondent Counsel for the Appellant: SRI G. V. N. HARI Counsel for the Respondent: SMT. K. MAMATA The Court made the following: ORDER

THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO A\t) THE HONOURABLE SRI JUSTICE T. VINOD KUMAR JUDGMENT: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) Leamed counsel for the appellant tlled a letter dt.06-04-2021 before the Registrar (Judicial), High Court of Telangana, Hyderabad seeking to withdraw this Appeal since Form No.3 has been issued under the Direct Tax Vivad Se Vishwas Scheme, 2020 by the designated Authority on 3 l -03-2021, and that the cause in the Appeal no longer survives for adjudication. Recording the same, this Appeal is dismissed as withdrawn. No costs. As a sequel, miscellaneous petitions pending, if any, in this Appeal shall stand closed. ,TRUE COPY// SD/.K.SRINIVASA RAO JOINT REGISTRAR \u.' SECTION OFFICER . The lncome Tax Appellate Tribunal, Hyderabad Bench 'A ', Hyderabad , The Commissioner of lncome Tax ( Appeals ) - lll Hyderabad . The Assistant Commissioner of lncome Tax, Circle B ('1 ) , Hyderabad . One CC to Sri. G. V. N. Hari, Advocate IOPUC] . One CC to Smt. K. Mamata, Advocate IOPUCI . Two CD Copies br 1 2 3 4 b s I.T.T.A. No.256 of 2016 To

HIGH COURT DATED:0810412021 ORDER ITTA.No.256 of 2016 DISMISSING THE APPEAL AS WITHDRAWN WTTHOUT COSTS ) 12 APB2021 e6pttc () Cl -| * IA t H oo +- tz +

SRI CH.VENKATA SUBBA RAO vs. COMMISSIONR OF INCOME TAX-II, HYDERABAD

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