DHRUV KUMAR GUPTA HUF,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(1), HYDERABAD

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ITA 1246/HYD/2019Status: DisposedITAT Hyderabad02 March 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal found no merit in continuing the appeal as the assessee had opted for the settlement scheme. The appeal was dismissed as withdrawn, with liberty to revive if settlement benefits are denied.

What were the facts?

The assessee filed an appeal for AY 2015-16 against an order related to proceedings under Section 271B. The assessee had applied for settlement benefits under the 'Direct Tax Vivad Se Vishwas Scheme-2020'.

What were the issues?

Whether an appeal should be pursued when the assessee has opted for a settlement scheme under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 271B

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)–3, Hyderabad’s order dated 20-05-2019 passed in appeal No.10030/ITO-7(3)/Hyd/CIT(A)-3/2017-18 involving proceedings u/s.271B of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

None has appeared at assessee’s behest. I notice from the file noting dt.23-11-2020 mentioning 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.

3.

I therefore find no merit in assessee’s instant appeal per se since it 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 I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his corresponding case if the settlement benefit is denied to the assessee for technical reasons. Ordered accordingly.

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

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

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