PADMAVATHY CHAPALAMADUGU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

PDF · subscribers
ITA 856/HYD/2019Status: DisposedITAT Hyderabad21 May 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form-3 was already issued under the Vivad Se Viswas scheme, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2014-15. During the hearing, it was stated that the assessee had filed for settlement under the Direct Tax Vivad Se Viswas Scheme-2020 and Form-3 was issued.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

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

This assessee’s appeal for AY.2014-15 arises from CIT(A)-6, Hyderabad’s order dated 01-04-2019 passed in appeal No.0462/2016-17/B1/CIT(A)-6, in proceedings u/s.144 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 she 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 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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date.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 We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to her for technical reasons.

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on 21st May, 2021

Recent GST High Court judgments

Search GST case law →