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

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ITA 903/HYD/2018Status: DisposedITAT Hyderabad24 February 2021AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, stating that keeping them pending would serve no purpose as the settlement process was underway. The assessee was given the liberty to revive the cases if settlement benefits were denied.

What were the facts?

The assessee filed appeals for AY 2014-15, which suffered from a delay that was condoned. The assessee had also applied for settlement under the 'Direct Tax Vivad Se Viswas Scheme-2020'.

What were the issues?

Whether the appeals should be kept pending while the assessee pursues settlement under a scheme, or be dismissed as withdrawn.

AI-generated summary — verify with the full judgment below

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

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

For Assessee : Shri A.V.Raghuram for Shri S.Rama Rao, AR For Revenue : Shri Rohit Mujumdar, DR Date of Hearing : 09-02-2021 Date of Pronouncement : 24-02-2021 O R D E R PER BENCH :

These two assessee’s appeals for AY.2014-15 are directed against the CIT(A)–11, Hyderabad’s orders dated 01-11-2017 passed in appeal Nos.0367/2016-17/CIT(A)-11 & 014/2016- 17/CIT(A)-11; respectively.

2.

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.

:- 2 -: & 903/Hyd/2018

3.

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.

4.

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therefore is that since the department is yet to finalise its settlement pleas, these appeals may not be dismissed as withdrawn as on date.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.

5.

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.

Order pronounced in the open court on 24th February, 2021

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