What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal as withdrawn, granting liberty to refile if the Vivad Se Vishwas Scheme application is not accepted by the Revenue.

The assessee filed an appeal before the ITAT for AY 2015-16. The assessee subsequently expressed a wish to avail the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Aravind Mahankali vs ACIT | ITAT Hyderabad 2024

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD

Before: SHRI LALIET KUMAR & SHRI MADHUSUDAN SAWDIA

For Appellant: Shri Pruthvesh, Advocate appeared for Shri GVN Hari, Advocate

For Respondent: Ms. M. Narmada – CIT-DR

Hearing: 12.12.2024Pronounced: 12.12.2024

O R D E R PER LALIET KUMAR, J.M.

This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19.12.2023 for the AY 2015-16.

At the outset, the Learned Counsel for the assessee submitted that the assessee wishes to avail Direct Tax “Vivad Se Vishwas Scheme, 2024" and hence, would like to withdraw this appeal.

After hearing both the parties, we dismiss the appeal of the assessee with a liberty to approach the Tribunal if assessee's case is not accepted in Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly.

In the result, the appeal of the assessee is dismissed as 'withdrawn'.

ARAVIND MAHANKALI,HYDERABAD vs. ACIT., CIRCLE-1, KURNOOL

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments