NARSIMHA RAO THERATIPALLY,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

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ITA 2155/HYD/2018Status: DisposedITAT Hyderabad02 February 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form(s)-3 under the Vivad Se Vishwas Scheme had already been issued, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal suffered from a 130-day delay, which was condoned due to the assessee's poor health. The assessee had also filed for settlement under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivad Se Vishwas Scheme and the issuance of Form(s)-3.

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 “A” : HYDERABAD

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

Assessment Year: 2008-09 Narsimha Rao Theratipally, Income Tax Officer, HYDERABAD Vs Ward-2(4), [PAN: ACHPT4032E] HYDERABAD (Appellant) (Respondent) For Assessee : Shri S.Rama Rao, AR For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 19-01-2021 Date of Pronouncement : 02-02-2021 O R D E R PER BENCH :

This assessee’s appeal for AY.2008-09 arises from the CIT(A)-2, Hyderabad’s order dated 09-03-2018 passed in appeal No.0552/CIT(A)-2/Hyd/2016-17, in proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

2.

It transpires at the outset that the assessee’s instant appeal suffers from 130 days delay stated to be attributable to his poor health as per duly sworn in affidavit dt.05-11-2018 supported by the corresponding medical records. All these solemn averments; which have gone un-rebutted from the departmental side, lead us to an irresistible conclusion that the assessee’s delay in filing of the appeal is neither intentional nor deliberate but on account of circumstances beyond his control. The same is condoned. The case is taken up for adjudication on merits.

3.

Learned counsel for the assessee at the outset invited our attention to the assessee’s petition that he had filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stands issued.

4.

The assessee’s sole identical plea in this case is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s contentions per se. The fact remains that he has already been issued Form(s)-3, no purpose would be served if all this case is kept pending. We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to them for technical reasons.

5.

This appeal of assessee is dismissed as withdrawn in above terms.

Order pronounced in the open court on 2nd February, 2021

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