K. AMARNATH, HYD,HYDERABAD vs. ITO, WARD-6(5), HYD, HYDERABAD

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ITA 852/HYD/2016Status: DisposedITAT Hyderabad18 January 2021AY 2009-103 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 intended to settle their cases under the Vivad Se Vishwas scheme. Therefore, the appeals were dismissed with the liberty to seek revival if the settlement is rejected.

What were the facts?

The assessees filed applications for settlement under the Direct Tax Vivad Se Vishwas Bill, 2020. The revenue had no objection to this submission.

What were the issues?

Whether the appeals should be dismissed in light of the assessees' intention to settle under the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: SMT. P. MADHAVI DEVI & SHRI LAXMI PRASAD SAHU

For Assessee : Smt. Anam Siddiqui For Revenue : Shri Sunil Kumar Pandey Date of Hearing : 11-01-2021 Date of Pronouncement : 18-01-2021 O R D E R PER LAXMI PRASAD SAHU, A.M. :

All these appeals filed by different assessees are directed against the orders of CIT(A) – 6, Hyderabad, all dated 28/04/2016 relating to AY 2009-10.

2.

At the outset, ld. AR of the assessee drew our attention to the applications dated 17.12.2020, which are placed on record, and submitted that the assessees have filed for settlement sought

:- 2 -: and others K. Amarnath and others in the Form-I under the Direct Tax Vivad Se Vishwas Bill, 2020 before the prescribed authority(ies) therein. Ld. DR has no objection to the submission made by the ld. AR of the assessees in this regard.

3.

On perusal of the documents placed on record of the Tribunal, we find that the assessees 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 assessee deserve to be dismissed at this stage with a rider that it shall be very much open to the assessee/taxpayer to seek revival of the cases before the Tribunal, if his settlement petitions hereinabove are rejected for the technical reasons.

4.

In the result, the appeals of the assessees are dismissed in the above terms. Pronounced in the open court on 18th January, 2021

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