RAVELA HANUMANTHA RAO,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

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ITA 1579/HYD/2019Status: DisposedITAT Hyderabad04 March 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that keeping the appeal pending would serve no purpose as the assessee is pursuing settlement. The appeal was dismissed as withdrawn, with liberty to seek revival if settlement benefits are denied.

What were the facts?

The assessee filed an appeal for AY 2009-10. The assessee stated that they are availing settlement benefits under the 'Direct Tax Vivad Se Viswas Scheme-2020'. The assessee requested the appeal not be dismissed as withdrawn pending finalization of settlement pleas.

What were the issues?

Whether an appeal should be kept pending when the assessee is availing a settlement scheme, and the implications of dismissing such an appeal.

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

This assessee’s appeal for AY.2009-10 arises from the CIT(A)-12, Hyderabad’s order dated 05-08-2019 passed in appeal No.10243/2018-19, in proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

Learned counsel representing the assessee stated at the bar that she does not wish to press for the instant appeal as the taxpayer herein is availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’. & Form Nos.1 & 2 are to be filed at his behest.

3.

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therefore is that since the department is yet to finalise the settlement pleas, this appeal may not be dismissed as withdrawn as on date.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 I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his corresponding case if the above settlement benefit is denied to him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

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on the 4th March, 2021

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