VIJAYALAXMI MORLAWAR,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(2), HYDERABAD

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ITA 664/HYD/2020Status: DisposedITAT Hyderabad26 January 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form-3 had already been issued, keeping the appeals pending served no purpose. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessees had filed for settlement benefits under the 'Direct Tax Vivad Se Viswas Scheme-2020' and received Form-3. They requested their appeals not be dismissed as withdrawn pending finalization of the settlement.

What were the issues?

Whether appeals should be dismissed as withdrawn when settlement proceedings under the Vivad Se Viswas scheme have reached a stage where Form-3 has been issued.

AI-generated summary — verify with the full judgment below

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

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

O R D E R PER BENCH :

:- 2 -: 1224/H/19, 664/H/20, 665/H/20 976/H/19, 1470/H/18, 505/H/18 & 713/H/19

These five assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)– Hyderabad, for AYs.2008-09 and 2009-10.

2.

At the outset, we are informed during the course of hearing from the assessees’ side that they have 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 assessees’ sole identical plea in all 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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees’ contentions per se. The fact remains that they have already been issued Form(s)-3, no purpose would be served if all these cases are kept pending. We therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.

4.

All these cases are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.

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