What did the Tribunal hold?

The tribunal held that there was no merit in keeping the appeals pending while the settlement scheme was in operation. Consequently, all the appeals were dismissed as withdrawn.

Five assessees filed appeals before the ITAT. The assessees informed the tribunal that they were availing settlement benefits under the 'Direct Tax Vivad Se Viswas Scheme-2020'. They requested that their appeals not be dismissed as withdrawn until their settlement pleas were finalized.

What were the issues?

The primary issue was whether the appeals should be kept pending or dismissed as withdrawn given the assessees' intention to avail the Vivad Se Viswas Scheme.

K.S.R.Pulverisers, Kadapa vs ITO | ITAT Hyderabad 2021

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

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Shalivahana Wind Dy. Commissioner Energy Limited, of Income Tax, 1895/Hyd/18 2012-13 Secunderabad Circle-3(1), [PAN: AANCS0615H] Hyderabad K.S.R.Pulverisers, Govindampalli Income Tax Officer, 1775/Hyd/18 2013-14 Village Ward-1, Kadapa Dist Kadapa [PAN: AAKFK5311N] Vissvaas Avenuees Income Tax Officer, Private Limited, 2083/Hyd/18 2015-16 Ward-17(4), Hyderabad Hyderabad [PAN: AAECV4027H] Asst.Commissioner Jaya Hospitals, of Income Tax, 1186/Hyd/19 2016-17 Warangal Circle-1, [PAN: AABFJ2166R] Warangal Sri Venkateshwara Income Tax Officer, College, TDS Ward-2(2), 1197/Hyd/19 2016-17 Suryapet Hyderabad [PAN: AAKTS8319J] For Assessee : Shri S.Rama Rao, Shri Sashank Dundu for Shri K.A.Sai Prasad, ARs For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 22-02-2021 Date of Pronouncement : 24-02-2021 O R D E R PER BENCH :

These five assessees’ appeals for AYs.2012-13, 2013-14, 2015-16 & 2016-17 are directed against the CIT(Appeals)–,

:- 2 -: 1775/H/18, 2083/H/18 1186/H/19 & 1197/H/19 Hyderabad & Kurnool’s orders dated 25-06-2018, 03-07-2018, 28-09-2018, 17-05-2019 & 22-05-2019; respectively.

Learned counsels representing the respective assessees stated at the bar that they do not wish to press for the instant appeals as the tax payers herein are availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’. Form Nos.1 & 2 to be filed at their behest.

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. We 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. We 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.

K.S.R.PULVERISERS,KADAPA vs. INCOME TAX OFFICER, WARD-1, KADAPA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments