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

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ITA 1632/HYD/2019Status: DisposedITAT Hyderabad21 April 2021AY 2014-153 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The tribunal dismissed the appeals as withdrawn, stating that keeping them pending would serve no purpose. 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 assessees filed appeals before the ITAT for AYs 2009-10 and 2014-15. They informed the tribunal that they were availing settlement benefits under the 'Direct Tax Vivad Se Viswas Scheme-2020'.

What were the issues?

Whether appeals should be kept pending when assessees are availing a settlement scheme, and the procedure for revival if the settlement is denied.

AI-generated summary — verify with the full judgment below

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

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

O R D E R PER BENCH : These assessees’ appeals for AYs.2009-10 & 2014-15 are directed against different orders of the CIT(Appeals)– Hyderabad; respectively.

2.

Learned counsel representing the respective assessees stated at the bar that they do not wish to press for the instant

:- 2 -: 1655/H/19 & 374/H/17 Vivad Se Vishwas appeals as the taxpayers herein are availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’. The learned departmental representative conceded to the request to this limited extent.

3.

The assessees’ sole identical plea in these cases therefore is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees’ above stated contention per se. The fact remains that the assessees are filing for settlement benefit and therefore, no purpose would be served if these appeals are kept pending till the time the above stated settlement scheme is in operation. We dismiss all these appeals as withdrawn and further make it clear that it shall be open for the respective appellants to file for revival of their corresponding cases if the above settlement benefit is denied to the assesses for technical reasons. Ordered accordingly.

4.

These assessees’ appeals are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.

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

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