KRISHNA KUMAR SANGHI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

PDF · subscribers
ITA 1647/HYD/2019Status: DisposedITAT Hyderabad11 June 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form-3 was issued, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn, with the liberty for the assessee to seek revival if the settlement benefit was denied.

What were the facts?

The assessee filed an appeal for AY 2011-12. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Viswas Scheme-2020 and was issued Form-3. The assessee requested the appeal not be dismissed as withdrawn pending settlement finalization.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for a settlement scheme and been issued a form, even if the settlement is not yet finalized.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI A.MOHAN ALANKAMONY & SHRI S.S.GODARA

This assessee’s appeal for AY.2011-12 arises from CIT(A)-4, Hyderabad’s order dated 30-09-2019 passed in appeal No.4/10262/18-19/ITO.C-5(1)/CIT(A)-4/Hyd/19-20, in proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

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.

3.

The assessee’s sole 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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date.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 We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to him for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.

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on 11th June, 2021

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →