PURUSHOTHAM MANA,GUNTAKAL vs. INCOME TAX OFFICER, WARD-1, GUNTAKAL

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ITA 254/HYD/2020Status: DisposedITAT Hyderabad02 February 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form(s)-3 were issued under the scheme, there was no purpose in keeping the appeals pending. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for three assessment years. The assessee had also applied for settlement under the 'Direct Tax Vivad Se Viswas Scheme-2020' and was issued Form(s)-3.

What were the issues?

Whether appeals should be kept pending when settlement proceedings under Vivad Se Viswas scheme have reached a stage where Form(s)-3 have been issued.

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

Date of Hearing : 01-02-2021 Date of Pronouncement : 02-02-2021 Assessee O R D E R

These three assessee’s appeals for AYs.2010-11, 2011-12 & 2012-13 arise from the CIT(A)-Kurnool’s order dated 20-12- 2019 in proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

At the outset, I am informed during the course of hearing from the assessee’s side that the assessee has 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 stand issued.

3.

The assessee’s sole identical plea in these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may

:- 2 -: 254 & 255/Hyd/2020 not be dismissed as withdrawn as on date. I find no merit in assessee’s contentions per se. The fact remains that the assessee has already been issued Form(s)-3, no purpose would be served if these cases are kept pending. I therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to him for technical reasons.

4.

These three appeals of assessee are dismissed as withdrawn in above terms.

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

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