SNEHIL SARAF,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(2), SECUNDERABAD

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ITA 1153/HYD/2018Status: DisposedITAT Hyderabad30 April 2021AY 2013-143 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The Tribunal dismissed the appeals as withdrawn, acknowledging the assessees' decision to opt for the Vivad-se-Vishwas Scheme. The dismissal was made with the condition that the cases could be revived if the settlement benefit was denied for technical reasons.

What were the facts?

The appeals were filed by various assessees against orders of the CIT(A) concerning proceedings under sections 143(3) and 143(3) rws 147 of the Income Tax Act. The assessees had opted to avail the benefit under 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Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Viswas Scheme. The primary issue was the procedural consequence of opting for the scheme on pending appeals.

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 “A”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri A.V. Raghuram
For Respondent: Shri R. dipak
Hearing: 29/04/2021Pronounced: 30/04/2021

O R D E R PER BENCH: These appeals filed by different assessees are directed against CIT(A) - 6, Hyderabad’s separate orders, involving proceedings u/s 143(3) and 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: Snehil Saraf and others.

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 these appeals of the assessees.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees as withdrawn since the assessees have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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. Pronounced in the open court on 30th April, 2021.

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