What did the High Court hold?

The tribunal dismissed the appeal as withdrawn. Liberty was granted to approach the court again if the dispute with the department under the Vivad Se Vishwas Act is not resolved.

The appellant sought to withdraw the appeal to approach the respondents under the Direct Taxes (Vivad Se Vishwas) Act, 2020. The court considered the submission made by the learned counsel for the appellant.

What were the issues?

Whether the appeal should be dismissed as withdrawn to pursue resolution under the Vivad Se Vishwas Act.

M/S. Unicorn Agrotech Ltd vs ACIT | Telangana High Court 2021

IN THE HIGH COURT f ^,8fJ#.^Blt E oF rELANGANA TUESDAY, THE S rw o i, o'ud ill1TJ T.re Irof,H " * THE H.N.URABLE SRI JPRESENT rHE HoNouRor.. $lLt M's'RAMA.HANDRA RAo iRI JUSTICE T.VINOD KUMAR I.T AND .T.A, NO: 489 F20 o 11 lncome Tax Tribunt ;;:ll;lJli"";#, Ti!i'H':::5:,:61.4 'r'lhe nc.me rax Ac, 1e6 preferred asainst the o:vd/2oo7t"""""tt rlJiii,',;, ilil:*:,Tffi:r;: #:*: H::i^:iti,il":;,,,J;il1;;ff: ",,nc.me rax (Appea s,. v No.AAACU278 ,r,un o"r"o!i)u,,"o" t' o"* ;;;;.":l :::::Tffi'; ffi;::: Between: $";,;3i[,ffi'fr ;-!i',*,g1,']*rrli*TflIp}#nl;dai#f {:r ...APPELLANT The Asst. Commissioner of lncome Tax, Circle_3(3), Hyderabad. ...RESPONDENT For the Appeltant : SRI CH.PUSHYAM K|RAN, Advocate For the Respondent : sRr B'NARASTMHA SARMA, Sc for Income Tax Department The Court made the following: ORDER

To THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLB SRI JT]STICE T. VINOD KUMAR JUDGMENT: (Per Hon'ble Sri Justice M.S. Ramacl.randra Rao) Learned counsel fol appellant seeks to withdrau this Appeal to approach the respondents under the Direct Taxes (Vivad Se Vishwas) Act,2020. I{aving regard to the said submission, this appeal is dismissed as withdrawn, with liberly to approach this Courl in the event there is no resolution of the dispute of the petitioner with the f)epartment under the said Act. No costs. As a sequel, miscellaneor.rs petitions pending, if any, shall stand closed. Sd/.B.S.CHIRANJEEVI JOINT REGIST H ,TRUE COPY// SECTION OFFICER i 1 ]fe lncome Tax Appellate Trib]nat, Hyderabad -B Bench, Hyderabad. i 2. The Commissioner of lncome Tax (Appeals)-lV, Hyderabad. : 9. In" Assistant Commissioner of tncbrirb fax, Ciicr<j-s13), HyderabaO. I 4. One CC to Sri Ch.Pushyam Kiran, Advocate (OPUC)' '' , 5. one cc to sri B.Narasiinha Sarma, SC for rn'come iax Department (opuc) i 6. Two CD Copies Kj. z 2r-." I.T.T.A.No.489 of 2011 l

HIGH COURT ITTA.No.489 of 2011 ITTA DISMISSED AS WITHDRAWN NO COSTS. DATED:16/03/2021 JUDGMENT :i ytE $ ,rr/t C 14 App ?:t' ) \ I ,hv" . -7.o

M/S. UNICORN AGROTECH LTD., vs. THE ASST. COMMISSIONER OF INCOME TAX

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