RAJIV KUMAR MITTAL (HUF),ADILABAD vs. INCOME TAX OFFICER, WARD-1, ADILABAD

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ITA 2400/HYD/2018Status: DisposedITAT Hyderabad23 July 2021AY 2014-153 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The Tribunal dismissed the appeals as withdrawn, noting that the assessees had opted for the Vivad-se-Vishwas Scheme. However, it allowed the assessees to seek revival of the cases if the settlement benefit was denied for technical reasons.

What were the facts?

The assessees filed appeals before the ITAT for AY 2014-15. At the time of hearing, the assessees' counsel submitted that they had opted for the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Viswas Scheme.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 “A”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri T.S. Ajay
For Respondent: Shri YVST Sai
Hearing: 23/07/2021Pronounced: 23/07/2021

O R D E R PER BENCH: These appeals filed by the assessees’ for AY 2014-15 are directed against CIT(A) – 5, Hyderabad’s separate :- 2 -: and others Jyoti Agarwal and others, Adilabad. . orders, dated 12/12/2018 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. 2 At the outset, the ld. counsel for the assessee submitted that the assessees’ have 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, which are placed on record, and, therefore, requested the Bench to permit to withdraw this appeal of the assessee.

3.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees’ as withdrawn since the assessees’ have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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

4.

In the result, assessees’ appeals are dismissed in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 23rd July, 2021.

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