NARSINGA REDDY TOUTIREDDY,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, WARANGAL

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ITA 701/HYD/2018Status: DisposedITAT Hyderabad18 March 2021AY 2008-093 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 found no merit in the assessees' contention that the appeals should be kept pending. They dismissed the appeals as withdrawn, with a provision for revival if settlement benefits were denied for technical reasons.

What were the facts?

The assessees had filed for settlement benefits under the Direct Tax Vivad Se Viswas Scheme, 2020. They requested that their appeals before the tribunal not be dismissed as withdrawn while their settlement pleas were being finalized.

What were the issues?

Whether appeals should be kept pending during the pendency of settlement proceedings under the Vivad Se Viswas Scheme. The primary issue was the procedural handling of appeals when a settlement scheme is invoked.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S. GODARA & SHRI L.P. SAHU

O R D E R PER BENCH : Sl. Authority’s order Proceedings dated/Case No. u/s 01 303 & 304/H/19 2013-14 & CIT(A)-1,Hyd 143(3) 2014-15 Case no.0047&0209/16- 17 Dt. 27.12.2018

2. 700 & 701/Hyd/18 2007-08 & CIT(A)-3,Hyd case 2008-09 no. 161 & 160/15- 271(1)(c) 16 dated 30.01.2018 3. 1221/Hyd/17 2010-11 CIT(A)-12, Hyd. 143(3) r.w.s. Case no.150/14-15 147 dated 16.11.2016

2.

At the outset, we are informed during the course of hearing from the assessees’ side that they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form(s) No.1 & 2 but Form(s)-3 in view thereof are yet to be issued.

3.

The assessees’ sole identical plea in all these cases is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date.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’ contentions per se. The fact remains that the assessees have already filed for settlement bewnefit and therefore, no purpose would be served if all these appeals are kept pending till the time the above stated settlement scheme is in operation. We therefore dismiss these appeals as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them 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 the 18th March, 2021

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