ABDUL AZIZ PIRANI,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3), HYDERABAD

ITA 470/HYD/2018Status: DisposedITAT Hyderabad08 October 2021AY 2006-073 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The Tribunal decided to dismiss the appeal as withdrawn, noting that the assessee had opted for the Vivad-se-Vishwas Scheme. The assessee was permitted to seek revival of the case if the settlement benefit was denied for technical reasons.

What were the facts?

The assessee filed an appeal for AY 2006-07. During the hearing, no one appeared for the assessee. The Revenue representative submitted that the assessee had opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Respondent: Shri Rohit Mujumdar

Hearing: 07/10/2021Pronounced: 08/10/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2006-07 is directed against CIT(A) – 4, Hyderabad, order, dated 06/12/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

None appeared on behalf of the assessee at the time of hearing of this appeal, therefore, we proceed to dispose of :- 2 -: Abdul Aziz Pirani, Hyderabad . the appeal after hearing the ld. DR and considering the facts available on record.

3. At the outset, the ld. DR submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, and the same has been filed by the ld. DR before the Bench.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to him for technical reasons.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 8th October, 2021.

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