MANDEEP KAUR SARNA,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

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ITA 2384/HYD/2018Status: DisposedITAT Hyderabad08 February 2021AY 2015-163 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 noted that the assessees proposed to settle the cases under the Vivad Se Vishwas scheme. Therefore, the appeals were dismissed with the liberty to seek revival if the settlement petitions were rejected for technical reasons.

What were the facts?

The assessees filed appeals before the ITAT for AY 2015-16. At the outset, the assessees informed the tribunal that they had filed for settlement under the Direct Tax Vivad Se Vishwas Bill, 2020.

What were the issues?

The primary issue was the pendency of appeals before the tribunal when the assessees had opted for settlement under the Direct Tax Vivad Se Vishwas Bill, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri M.V. Anil Kumar
For Respondent: Shri Sunil Kumar Pandey
Hearing: 04/02/2021Pronounced: 08/02/2021

O R D E R PER BENCH: These assessees’ appeals for AY 2015-16 are directed against the CIT(A) - 6, Hyderabad’s orders dated 24, 25 & 26/10/2018 passed in case Nos. 10156, 10155 & 10154/2017-18/A3/CIT(A)-6, involving proceedings u/s 143(3) of the Income-tax Act, 1961 ; in short “the Act”.

:- 2 -: to 2385/Hyd/2018 Sumeet Kaur Sarna and others

2.

At the outset, Learned AR submitted that the assessees’ have filed for settlement sought in the Form-I & II under the Direct Tax Vivad Se Vishwas Bill, 2020 before the prescribed authority(ies) therein. Learned DR has no objection to the submission made by the Learned AR of the assessees’ in this regard.

4.

On perusal of the documents placed on record of the Tribunal, we find that the assesses’ have proposed to settle the cases taking the benefit under the Direct Tax Vivad Se Vishwas Bill, 2020. We, therefore, are of the opinion that the instant appeals of the assessees’ deserve to be dismissed at this stage with a rider that it shall be very much open to the assessees’/taxpayers to seek revival of the cases before the Tribunal, if their settlement petitions hereinabove are rejected for the technical reasons.

:- 3 -: to 2385/Hyd/2018 Sumeet Kaur Sarna and others

5.

In the result, Assessees’ appeals are dismissed in above terms. Pronounced in the open court on 8th February, 2021.

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