JANAKI RAM RAMPILLA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

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ITA 150/VIZ/2024Status: DisposedITAT Visakhapatnam10 December 2024AY 2013-14Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI BALAKRISHNAN S. (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. However, it clarified that if the assessee's case is not accepted under the Vivad Se Viswas scheme, they can file a miscellaneous petition to reinstate the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee sought 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The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Viswas scheme.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 BALAKRISHNAN S.

For Respondent: Shri K.Srinivasu, DR
Hearing: 10/12/2024

सुिवधई की तधरीख/Date of hearing: 10/12/2024 घोर्णध की तधरीख/Pronouncement on: 10/12/2024 आदेश / ORDER PER K. NARASIMHA CHARY, J.M:

Aggrieved by the order dated 14/02/2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Janaki Ram Rampilla (“the assessee”) for the assessment year 2013-14, assessee preferred this appeal.

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 It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.

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Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn, yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn.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In the result, the appeal of assessee is dismissed as withdrawn.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 10th day of December, 2024.

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