INTERNATIONAL OUTREACH,SECUNDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

At the outset, we notice that both these assessee’s appeals suffer from identical delay of 104 days as attributable to its charman’s foreign visits followed by his ill-health as per the condonation petition/affidavit dt.19-08-2017. All this sufficiently indicates that the impugned delay is attributable to circumstances beyond assessee’s control. The same stands condoned.

We are next informed during the course of hearing from the assessee side that although it 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 in view thereof.

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therefore is that since the department is yet to finalise its settlement pleas, these appeals may not be dismissed as withdrawn as on date.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 We dismiss both the appeals as withdrawn and further make it clear that it shall be open for the assessee to file for revival of its corresponding cases if the settlement benefit is denied to it for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

These two assessee’s appeals are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.