THE INDUR INTIDEEPAM PRODUCERS MA CO-OP SOCIETIES FEDERATION LIMITED,NIZAMABAD vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

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ITA 1552/HYD/2019Status: DisposedITAT Hyderabad25 February 2021AY 2014-154 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal held that keeping the appeals pending until the settlement scheme was finalized would serve no purpose. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the ITAT. They later informed the tribunal that they were availing settlement benefits under the 'Direct Tax Vivad Se Viswas Scheme-2020'. The department had not yet finalized their settlement pleas.

What were the issues?

Whether appeals should be dismissed as withdrawn when assessees are pursuing settlement under a scheme, even if the settlement is not yet finalized.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S.GODARA

For Assessee : Smt. S.Sandhya, AR For Revenue : Shri V.M.Mahidhar, DR Date of Hearing : 24-02-2021 Date of Pronouncement : 25-02-2021 O R D E R PER S.S.GODARA, J.M:

These eight assessees’ appeals for AYs.2014-15 & 2015- 16 are directed against the CIT(Appeals)–5, Hyderabad’s orders, all dated 10-06-2019, in proceedings u/s.143(3) & u/s.154 (for AY.2014-15) of the Income Tax Act, 1961 [in short, ‘the Act’] ; respectively.

2.

At the outset, I notice that all these assessees’ appeals suffer from identical delay of 52 days, which was explained by the assessees as per their condonation petition(s)/affidavit(s). All this sufficiently indicates that the impugned delay is attributable to circumstances beyond assessees’ control. The same stands condoned therefore.

3.

Learned counsel representing the respective assessees stated at the bar that they do not wish to press for the instant

:- 3 -: 1546, 1547, 1548, 1549, 1550, 1551 & 1552/H/2019 appeals as the taxpayers herein are availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’.

4.

The assessees’ sole identical plea in these cases therefore is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. I find no merit in assessees’ above stated contention per se. The fact remains that the assessees are filing for settlement benefit and therefore, no purpose would be served if these appeals are kept pending till the time the above stated settlement scheme is in operation. I dismiss all these appeals as withdrawn and further make it clear that it shall be open for the assessees to file for revival of their corresponding cases if the above settlement benefit is denied to them for technical reasons. Ordered accordingly.

5.

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 25th February, 2021

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