What did the Tribunal hold?

The Tribunal held that keeping the appeals pending would serve no purpose as settlement proceedings were underway. Therefore, the appeals were dismissed as withdrawn, with a liberty to revive them if settlement benefits were denied.

The assessees had filed appeals before the ITAT. They had also applied for settlement under the 'Direct Tax Vivad Se Viswas Scheme-2020'. The department had issued Forms 1 & 2 and in some cases Form 3 under the scheme.

What were the issues?

Whether appeals should be dismissed as withdrawn when settlement proceedings under the Vivad Se Viswas Scheme are in progress.

Kamakshi Somani vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC” HYDERABAD

Before: SHRI S.S. GODARA

Hearing: 26.03.2021Pronounced: 05.04.2021

These assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)– Hyderabad, involving varying assessment years stated as under. Sl. ITA No. & Authority’s order Proceedings A.Y. dated/Case No. u/s 1647/Hyd/18 01 CIT(A)-3,Hyd 143(3) r.w.s. Order dated 18.05.2018 147 2014-15 Case no.0663/2016-17

2. 1648/Hyd/18 CIT(A)-3, Hyd. Order 2014-15 dated 11.05.2018 in -do- case no.0468/2016-17 3. 1649/Hyd/18 CIT(A)-3, Hyd. Order -do- 2014-15 dated 11.05.2018 in case no.0472/2016-17 4. 1650/Hyd/18 CIT(A)-3,Hyd -do- 2014-15 Order dated 18.05.2018 Case no.0469/2016-17 5. 1651/Hyd/18 CIT(A)-3, Hyd. Order 2014-15 dated 20.03.2018 in -do- case no.0473/2016-17 6. 1652/Hyd/18 CIT(A)-3, Hyd. Order 143(3) 2014-15 dated 26.03.2018 in case no.0470/2016-17 7. 79/Hyd/18 CIT(A)-3, Hyd order dated 13.192017 in -do- 2014-15 case no.0661/2016-17 8. 792/Hyd/19 CIT(A)-7, Hyd order 2014-15 dated 18.03.2019 in -do- case no. 0429/2016-17 9. 640/Hyd/19 CIT(A)-1, Hyd order 2015-16 dated 20.02.2019 in -do- case no. 0184/18-19 10. 2189/Hyd/18 CIT(A)-3, Hyd order 2015-16 dated 18.09.2018 in -do- case no.10262/2017- 18 11. 1066/Hyd/19 CIT(A)-4, Hyd order dated 17.05.2019 in 2014-15 case no.10254/2019- 20 12. 857/Hyd/19 CIT(A)-4, Hyd order 2014-15 dated 02.04.2019 in case no.4/10277/2019-20 13. 1109/Hyd/19 CIT(A)-4, Hyd order dated 17.05.2019 in 2010-11 case no.10254/2019- 20 It is observed that in to 1652/Hyd/18 there was 35 days delay in filing these appeals and Sri Narayandas Mundada filed condonation petition dated 28.09.2018 explaining details for the delay. The same stands condoned as per assessees’ corresponding averments in condonation petition.

At the outset, I am informed during the course of hearing from the assessee(s)’ side that they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form-3 is yet to be received in sl.nos. 1 to 6 and also sl.no.10 above; whereas in sl.nos. 7 to 9, and 11 to 13; Form 3 in tune thereto also stand issued.

The assessees’ sole identical plea in all these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued/yet to be issued under the scheme, these appeals may not be dismissed as ‘withdrawn’ as on date. I find no merit in assessees’ contentions per se. The fact remains that they have already been issued Forms 1 & 2 in certain cases and also Form(s)-3 in some other cases, no purpose would be served if all these cases are kept pending. I therefore order that these appeals be treated as dismissed as withdrawn 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.

All these cases 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 the 05th April, 2021.

KAMAKSHI SOMANI,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(3), HYDERABAD

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