SURESH ALAPARTHY,VIJAYAWADA vs. COMMISSIONER OF INCOME TAX(IT AND TP), HYDERABAD

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ITA 302/VIZ/2023Status: DisposedITAT Visakhapatnam30 December 2024AY 2015-2016Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. However, it clarified that the assessee can seek reinstatement of the appeal if their case is not accepted under the Vivad Se Viswas scheme.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently filed a petition to withdraw the appeal as they had opted for the 'Vivad Se Viswas' scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Viswas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH

Before: SHRI K.NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA

Hearing: 30/12/2024

आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 04/10/2023 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Suresh Alaparthy (“the assessee”) for the assessment year 2015-16, assessee preferred this appeal. 2. Assessee filed a petition for withdrawal of appeal, submitting that 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It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. DR conceded to the request of the Ld.AR.

4.

Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn, yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn.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.

5.

In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on this the 30th day of December, 2024.

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