What did the Tribunal hold?

The tribunal held that since Form-3 was issued, there was no purpose in keeping the appeal pending. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal for AY 2010-11. During the hearing, the assessee informed the tribunal that they had applied for settlement under the Direct Tax Vivad Se Viswas Scheme-2020 and had received Form-3.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for a settlement scheme and received the relevant form.

Noor Haq vs DCIT | s.143(3) | ITAT Hyderabad 2021

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

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

This assessee’s appeal for AY.2010-11 arises from CIT(A)-1, Hyderabad’s order dated 31-10-2016 passed in appeal No.0093 / CIT(A)-1 / Hyd / 2013-14 / 2016-17, in proceedings u/s.143(3) r.w.s.144 of the Income Tax Act, 1961 [in short, ‘the Act’].

At the outset, we are informed during the course of hearing from the assessee’s side that he has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form-3 in tune thereto; also stands issued.

The assessee’s sole identical plea in this case is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s contentions per se. The fact remains that the assessee has already been issued Form-3, no purpose would be served if this case is kept pending. We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to him for technical reasons.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on 22nd June, 2021

NOOR HAQ, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD, HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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