RAMESH DOMA,WARANGAL vs. INCOME TAX OFFICER,WARD-1, WARANGAL

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ITA 1535/HYD/2019Status: DisposedITAT Hyderabad25 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that no purpose would be served by keeping the appeals pending as Form-3 had already been issued. The appeals were dismissed as withdrawn, with the liberty to revive them if the settlement benefit was denied.

What were the facts?

The assessees filed appeals for AY 2009-10. They subsequently applied for settlement under the Direct Tax Vivad Se Viswas Scheme-2020 and were issued Form-3. The department had not yet finalized the settlement.

What were the issues?

Whether appeals should be dismissed as withdrawn when settlement proceedings under Vivad Se Viswas Scheme are pending finalization.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S.GODARA

Hearing: 23.02.2021

O R D E R These two assessees’ appeals for AY.2009-10 are directed against the CIT(A)–1, Hyderabad’s order dated 30.08.2019 passed in case No. 253/2015-16/Ward 3(2)/CIT(A)-1/Hyd/2019-20 in and CIT(A)-3, Hyderabad’s order dated 16.07.2019 in case no. 0502/CIT(A)-3/2011-12 in 143(3) and 143(3) rws 147 of the Income Tax Act, 1961 (the Act for short) ; respectively.

:- 2 -:

2.

At the outset, I am 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 No.1 & 2 and Form(s)-3 in tune thereto; also stand issued.

3.

The assessees’ sole identical plea in both 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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date.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 assessees’ contentions per se. The fact remains that they have already been issued Form(s)-3, no purpose would be served if all 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 I therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.

4.

Both these assessees’ appeals are dismissed as withdrawn in above terms.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 25th February,2021.

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