SEENAIAH BOLLINENI,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX, CENTER CIRCLE-1(3), HYDERABAD

ITA 1728/HYD/2017Status: DisposedITAT Hyderabad18 March 20213 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The tribunal, relying on a High Court decision, dismissed the appeal as withdrawn. However, the assessee was granted liberty to seek restoration of the appeal if their case was not accepted under the Vivad-se-Vishwas Scheme.

What were the facts?

The assessee wished to avail the 'Vivad Se Viswas' scheme for the assessment year 2013-14. Due to time constraints, the assessee could not file the necessary forms but assured the tribunal they would be filed shortly.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee intends to opt for the Vivad Se Viswas scheme and is granted liberty to restore the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

For Appellant: Shri Satya Dinakar

For Respondent: Shri Dipak R – DR

Hearing: 11/03/2021Pronounced: 18/03/2021

This appeal is filed by the assessee against the order of the Ld. CIT(A)-1, Hyderabad in appeal No. 0180/CIT(A)-1/Hyd/2016-17/2017- 18, dated 25/07/2017 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2013-14.

At the outset, Ld. AR submitted before us that the assessee desires to avail ‘Vivad Se Viswas’ scheme for the A.Y. 2013-14. He further 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, 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Having heard both the parties through video conference, we are inclined to treat the instant appeal of the assessee as withdrawn relying on the decision of the Hon’ble High Court of Madras in the case of DCIT vs. M/s. Keyaram Hotels P. Ltd in T.C.A. No. 694 of 2019, dated 13/10/2020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 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 for the A.Y. 2013-14 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, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on 18th March, 2021.

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