CHOKKA REDDY MUSUKU, WARANGAL,HYDERABAD vs. ITO, WARD-2, WARANGAL, WARANGAL

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ITA 605/HYD/2017Status: DisposedITAT Hyderabad02 March 2021AY 2010-113 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 held that since Form-3 under the Vivad Se Viswas scheme had already been issued, there was no purpose in keeping the appeals pending. However, the assessee was given the liberty to revive the appeals if the settlement benefit was denied for technical reasons.

What were the facts?

The assessee filed three appeals for assessment years 2007-08, 2008-09, and 2010-11. The appeals suffered from a significant delay, and the assessee had applied for settlement under the Direct Tax Vivad Se Viswas Scheme-2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn given the issuance of Form-3 under the Vivad Se Viswas scheme, and the assessee's right to revive them.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 143(3),Section 148

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S.GODARA

These three assessee’s appeals for AYs.2007-08, 2008-09 & 2010-11 arise from the CIT(A)-3, Hyderabad’s order dated 09-05-2016 passed in appeal Nos.0816, 0822 & 0821/ W-2/WGL/CIT(A)-3/14-15, in proceedings u/s.271(1)(c) & 143(3) r.w.s.148 of the Income Tax Act, 1961 [in short, ‘the Act’]; respectively.

2.

It transpires at the outset that all these assessee’s instant three appeals suffer from identical 225 days delay stated to be attributable to the reason(s) beyond the control of assessee as per condonation petition/affidavit. No rebuttal to all these solemn averments has come from the departmental side.

:- 2 -: 604 & 605/Hyd/2017

3.

I am informed during the course of hearing from the assessee’s side that the assessee has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stands issued.

4.

The assessee’s sole identical plea in these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. I find no merit in assessee’s contentions per se. The fact remains that the assessee has already been issued Form(s)-3, no purpose would be served if 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 assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to him for technical reasons.

5.

These appeals are dismissed as withdrawn in above terms.

Order pronounced in the open court on the 2nd March, 2021

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