SUNIL KUMAR SARAF,SECUNDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 137/HYD/2019Status: DisposedITAT Hyderabad30 April 2021AY 2015-163 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The Tribunal dismissed the appeals as withdrawn, noting that the assessees had opted for the Vivad-se-Vishwas Scheme. However, it allowed the assessees to seek revival of their cases 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?

The primary issue was whether the appeals should be dismissed due to the assessees opting for the Vivad-se-Vishwas Scheme. The Tribunal also considered the possibility of revival if the scheme benefit was denied.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees as withdrawn since the assessees have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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