BASAVAIAH KASARAGADDA,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(1), HYDERABAD

PDF · subscribers
ITA 1234/HYD/2019Status: DisposedITAT Hyderabad03 March 2021AY 2015-163 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The Tribunal dismissed the appeal as withdrawn, stating that keeping it pending would serve no purpose. The assessee can seek revival if the settlement benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later filed for settlement under the Direct Tax Vivad Se Viswas Scheme-2020, but the department had not yet issued the final form.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has applied for a settlement scheme and the department has not yet finalized it.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD

Before: SHRI S.S.GODARA

This assessee’s appeal for AY.2015-16 is directed against the CIT(A)–7, Hyderabad’s order dated 24-05-2019 passed in appeal No.0270/CIT(A)-7/2017-18 in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

It transpires at the outset that the assessee’s instant appeal suffer from 06 days delay stated to be attributable to the reason(s) beyond the control of assessee as per condonation petition/affidavit.

3.

Learned authorised representative states very fairly at the bar that the assessee has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2 but Form(s)-3 is yet to be issued from the department side in view thereof.

4.

The assessee’s sole plea in this case therefore is that since the department is yet to finalise the settlement plea, this appeal may not be dismissed as withdrawn as on date. I find no merit in assessee’s above stated contention per se. The fact remains that the assessee has already filed for settlement benefit and therefore, no purpose would be served if this appeal is kept pending till the time the above stated settlement scheme is in operation. I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his corresponding case if the settlement benefit is denied to him for technical reasons. Ordered accordingly.

5.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on the 3rd March, 2021

Recent GST High Court judgments

Search GST case law →