RAJESWARI DEVI PALLAPOLU,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-1(2), VIJAYAWADA

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ITA 143/VIZ/2024Status: DisposedITAT Visakhapatnam09 December 2024AY 2017-18Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI BALAKRISHNAN S (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to reinstate if the Vivad Se Viswas scheme is not accepted by the Revenue.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2017-18. The assessee wished to withdraw the appeal as they had opted for the 'Vivad Se Viswas' scheme.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT to avail the 'Vivad Se Viswas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI K.NARASIMHA CHARY & SHRI BALAKRISHNAN S

Hearing: 09/12/2024

Rajeswari Devi Pallapolu Vs. Income Tax Officer Vijayawada Ward-1(2) [PAN : CFFPK8468E] Vijayawada अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri M.V.Prasad, AR रधजस्‍व द्वधरध/Revenue by: Dr.Aparna Villuri, DR सुिवधई की तधरीख/Date of hearing: 09/12/2024 घोर्णध की तधरीख/Pronouncement on: 09/12/2024 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 06/02/2024 passed by the learned Commissioner of Income Tax (Appeals), (“learned CIT(A)”), in the case of Rajeswari Devi Pallapolu (“the assessee”) for the assessment year 2017-18, 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 It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.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Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn.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 9th day of December, 2024.

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