What did the Tribunal hold?

The Tribunal decided to treat the appeal as withdrawn, following a High Court precedent. The assessee was granted liberty to restore the appeal if their case was not accepted under the Vivad-se-Vishwas Scheme.

The assessee wished to avail the 'Vivad Se Viswas' scheme but could not file the required forms within the stipulated time. The Revenue had no objection if the assessee intended to use the scheme.

What were the issues?

Whether an appeal can be withdrawn as dismissed when the assessee intends to avail the Vivad Se Viswas scheme, with liberty to restore.

Avinash Kumar Gupta vs ACIT | ITAT Hyderabad 2021

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri K.A. Sai Prasad

For Respondent: Shri Sunil Kumar Pandey

Hearing: 19/04/2021Pronounced: 21/04/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2014-15 is directed against CIT(A) – 7m Hyderabad’s order dated 22/08/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

At the outset, Ld. AR submitted before us that the assessee desires to avail ‘Vivad Se Viswas’ scheme. He further

:- 2 -: Avinash Kumar Gupta, Hyd. submitted that the assessee could not file Form No.1 & 2 due to paucity of time, however he assured the Bench that the Form No.1&2 shall be filed shortly.

The Ld. DR submitted that if the assessee desires to avail the Vivad se Vishwas scheme, 2020 the Revenue has no objection.

Having heard both the parties, through video conference, we are inclined to treat the instant appeal of the assessee as withdrawn relying on the decision of the Hon’ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels P. Ltd in T.C.A. No. 694 of 2019, dated 13/10/2020 wherein it was held as under:- “3. The Learned Counsel for the respondent / assessee, on instructions, submitted that the respondent / assessee intends to avail the benefit of Vivad se Vishwas scheme (VVS Scheme for brevity) and in this regard, the assessee is taking steps to file the application / declaration in form No.1. ……. …….. …… 7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for :- 3 -: Avinash Kumar Gupta, Hyd.

Restoration, the Registry shall place such petition before the Division Bench for orders.

In the light of the above, we direct the respondent / assessee to file Form No.1 on or before 09/11/2020 and the competent authority http://www.judis.nic.in5/6 T.C.A.No.694 of 2019.” Accordingly, we hereby dismiss the instant appeal of the assessee as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-se-Vishwas Scheme by the Revenue for whatsoever may be reason on a subsequent date, then the assessee shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate his appeal. It is ordered accordingly.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 21st April, 2021.

AVINASH KUMAR GUPTA,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD

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