MENEKLAL AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(3), HYDERABAD

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ITA 51/HYD/2019Status: DisposedITAT Hyderabad02 June 2021AY 1999-20003 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 allowed the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. However, the assessee can seek revival of the cases if the settlement benefit is denied for technical reasons.

What were the facts?

The assessee filed appeals for AYs 1999-2000 and 2000-2001 concerning proceedings under Section 271(1)(c). The assessee opted for the Direct Tax Vivad Se Viswas Scheme-2020 and received relevant forms.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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: Smt. Trupti Sharma
For Respondent: Smt. N. Esther
Hearing: 02/06/2021Pronounced: 04/06/2021

O R D E R PER L.P. SAHU, AM: Both these appeals filed by the assessee for AYs 1999- 2000 & 2000-2001 are directed against CIT(A) - 7, Hyderabad’s separate orders dated 12/11/2018 involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961 ; in short “the Act”.

2.

At the outset, the ld. counsel for the assessee submitted that that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’

:- 2 -: & 52/Hyd/2019 Maneklal Agarwal, Hyd. in prescribed Form No.1 & 2 and received Form(s)-3, which were not submitted before the ITAT, due to paucity of time, and therefore, requested the Bench to permit to withdraw these appeals of the assessee.

3.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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.

4.

In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 4th June, 2021.

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