RAGHULINGA REDDY THETTU,HYDERABAD V. ADIT( INT TAXN) - 2, HYDERABAD

ITA 766/HYD/2024

AI Insights

This case involves an appeal by Raghulinga Reddy Thettu against the order of the CIT(A)-10, Hyderabad, dated 10.05.2024, concerning the assessment year 2013-14. The assessee opted for the Vivad-se-Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes. The assessee's representative submitted a request to withdraw the appeal following the issuance of Form No.2, indicating the settlement of the dispute under the scheme. The Departmental Representative did not object to the withdrawal of the appeal. Consequently, the Tribunal dismissed the appeal as withdrawn, allowing the assessee the option to file a Miscellaneous Application to reinstate the appeal if the settlement is not accepted by the Department.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28785 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Laws Referred To: Direct Tax Vivad-se-Vishwas Scheme 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SASHANK DUNDU
• Keywords: Competent authority

Judgement Text

" आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT A N D SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.766/Hyd./2024 िनधाŊरण वषŊ/Assessment Year: 2013-14 Raghulinga Reddy Thettu, Hyderabad. PAN AIBPT2613H vs. The ADIT (Int. Taxn)-2, Hyderabad. (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri Sashank Dundu, Advocate राज̾ व Ȫारा/Revenue by:: Shri B. Bala Krishna, CIT-DR सुनवाई की तारीख/Date of hearing: 27.02.2025 घोषणा की तारीख/Pronouncement: 27.02.2025 आदेश/ORDER Per Vijay Pal Rao, Vice President यह Ǔनधा[ǐरती कȧ अपील ͪवɮवान सीआइटȣ (ए)-10, हैदराबाद क े Ǒदनांक, 10.05.2024 को पाǐरत आदेश क े ͪवǾɮध Ǔनदेͧशत है, जो Ǔनधा[रण वष[ 2013-14 से संबंͬधत है । This appeal by the assessee is directed against the order dated 10.05.2024 of the learned CIT(A)-10, Hyderabad relating to A.Y.2013-14. 2. At the time of hearing, the learned AR of the assessee has submitted that the assessee has opted for Direct Tax Vivad-se- 2 ITA.No.766/Hyd./2024 Vishwas Scheme of 2024 to settle the tax dispute involved in the present appeal. The competent authority has issued Form No.2, dated 12.02.2025, copy of which is filed on record. Thus, the learned AR has submitted that the assessee is seeking permission to withdraw the appeal as the dispute has been settled under the Vivad-se-Vishwas Scheme 2024. 2. सुनवाई क े समय, करदाता क े ͪवɮवान ए.आर. ने Ĥèतुत ͩकया है ͩक करदाता ने वत[मान अपील मɅ शाͧमल कर ͪववाद को Ǔनपटाने क े ͧलए ͪववाद-से- ͪवæवास योजना 2024 का ͪवकãप चुना है। स¢म Ĥाͬधकारȣ ने फॉम[ संÉया 2, Ǒदनांक 12.02.2025 को जारȣ ͩकया है, िजसकȧ ĤǓत अͧभलेख मɅ दज[ है। इस Ĥकार, ͪवɮवान ए.आर. ने Ĥèतुत ͩकया है ͩक करदाता अपील वापस लेने कȧ अनुमǓत मांग रहा है Èयɉͩक ͪववाद का Ǔनपटारा ͪववाद-से-ͪवæवास योजना 2024 क े तहत ͩकया जा चुका है। 3. The learned DR has raised no objection, if the present appeal of the assessee is dismissed as withdrawn in view of the settlement of dispute under Vivad-se-Vishwas. 3. यǑद ͪववाद-से-ͪवæवास क े तहत ͪववाद क े Ǔनपटारे क े मɮदेनजर करदाता कȧ वत[मान अपील को वापस लेते हुए खाǐरज कर Ǒदया जाता है, तो ͪवɮवान डी.आर. ने कोई आपͪƣ नहȣं उठाई है। 4. Having considered the submissions of both the parties and going through the record, we find the assessee has filed an application for seeking permission to withdraw the present appeal 3 ITA.No.766/Hyd./2024 in view of the tax dispute settled under Vivad-se-Vishwas Scheme, 2024. The competent authority issued Form No.2 dated 12.02.2025. Consequently, the assessee is allowed to withdraw the present appeal. Accordingly, the present appeal of the assessee is dismissed as withdrawn since the assessee has already opted for Vivad-se-Vishwas Scheme, 2024. The assessee can approach the Tribunal in case the settlement is not accepted by the Department under Vivad se Vishwas Scheme 2024, 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. 4. दोनɉ प¢ɉ क े Ĥèतुतीकरण पर ͪवचार करने और अͧभलेख को देखने क े बाद, हम पाते हɇ ͩक Ǔनधा[ǐरती ने ͪववाद-से-ͪवæवास योजना, 2024 क े तहत Ǔनपटाए गए कर ͪववाद क े मɮदेनजर वत[मान अपील को वापस लेने कȧ अनुमǓत मांगने क े ͧलए एक आवेदन दायर ͩकया है। स¢म Ĥाͬधकारȣ ने फॉम[ संÉया 2 Ǒदनांक 12.02.2025 को जारȣ ͩकया। पǐरणामè वǾप, Ǔनधा[ǐरती को वत[मान अपील वापस लेने कȧ अनुमǓत दȣ गई है। तदनुसार, Ǔनधा[ǐरती कȧ वत[मान अपील को वापस ͧलया गया मानकर खाǐरज कर Ǒदया गया है Èयɉͩक मूãयांकनकता[ ने पहले हȣ ͪववाद-से-ͪवæवास योजना, 2024 का ͪवकãप चुना है। Ǔनधा[ǐरती अͬधकरण से संपक [ कर सकता है यǑद समझौता ͪवभाग ɮवारा ͪववाद से ͪवæवास योजना 2024 क े तहत èवीकार नहȣं ͩकया जाता है, चाहे जो भी कारण हो, करदाता को अͬधǓनयम क े तहत Ǔनधा[ǐरत समय सीमा क े भीतर Ûयायाͬधकरण क े सम¢ 4 ITA.No.766/Hyd./2024 ͪवͪवध आवेदन दायर करने कȧ èवतंğता होगी ताͩक करदाता कȧ अपील को बहाल ͩकया जा सक े। तदनुसार आदेश Ǒदया गया। 5. In the result, the appeal of the assessee is dismissed as 'withdrawn'. 5. पǐरणामè वǾप Ǔनधा[ǐरती कȧ अपील को वापस लेने क े कारण खाǐरज ͩकया जाता है । Order pronounced in the Open Court on the conclusion of the hearing i.e. on 27th February, 2025. आदेश कȧ उɮघोषणा खुलȣ अदालत मɅ सुनवाई क े अंत मɅ अथा[त 27,फरवरȣ 25 को कȧ गयी । Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 27th February, 2025 VBP Copy to: S.No Addresses 1 Raghulinga Reddy Thettu, 10-2-289/73, Shantinagar, Hyderabad – 500 028. Telangana. 2 The ADIT (Int.Taxn)-2, Aaykar Bhavan, Basheerbagh, Hyderabad. 3 Pr. CIT – Hyderabad 4 DR, ITAT Hyderabad “A’ Bench, Hyderabad 5 Guard File By Order //True Copy// Sr. Private Secretary : ITAT: Hyderabad. "