BHOOPALREDDY YALALA,SERILINGAMPALLY vs. ITO., WARD-8(1), HYDERABAD

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ITA 915/HYD/2024Status: HeardITAT Hyderabad09 December 2024AY 2017-18Bench: SHRI LALIET KUMAR, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be withdrawn. The dismissal was based on the assessee's participation in the Vivad Se Viswas scheme.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted to avail the 'Vivad Se Viswas' scheme. The assessee filed Form No.1 for the scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the Vivad Se Viswas scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI LALIET KUMAR, HON’BLE & SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT

For Appellant: Shri Sameer, AR
For Respondent: Ms. Kavitha Rani, DR
Hearing: 05.12.2024Pronounced: 09.12.2024

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) [Ld.CIT(A)], National Faceless Appeal Centre, Delhi dated 30.07.2024 for the AY 2017-18.

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 It was therefore, pleaded that the appeal of the assessee may be allowed to be withdrawn.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Having heard both the parties, we are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.AR and accordingly, hereby dismiss the appeal as withdrawn.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In the result, the appeal of assessee is dismissed as withdrawn.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 9th day of December, 2024.

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