What did the Tribunal hold?

The Tribunal found no merit in keeping the appeals pending until the settlement scheme was finalized. It dismissed both appeals as withdrawn, allowing the assessees to revive their cases if settlement benefits were denied for technical reasons.

The assessees filed appeals for AY 2009-10. They had also applied for settlement under the Direct Tax Vivad Se Viswas Scheme, 2020, but the department had not yet issued the necessary forms.

What were the issues?

Whether appeals should be kept pending when a settlement scheme application is in process and the department has not yet finalized it.

S.Krishna Yadav vs ITO | ITAT Hyderabad 2021

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

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

Appellant Respondent ITA No. A.Y. S.Krishna Yadav, Yapral, 247/Hyd/18 2009-10 Malkajgiri Mandal, Medchal District The Income Tax [PAN: AFMPY2372Q] Officer, S.Shankar Yadav, Ward-15(1), Yapral, Hyderabad 248/Hyd/18 2009-10 Malkajgiri Mandal, Medchal District [PAN: AMRPY5264D] For Assessee : Shri Md.Afzal, AR For Revenue : Shri Rohit Mujumdar, DR Date of Hearing : 07-01-2021 Date of Pronouncement : 11-01-2021 O R D E R PER BENCH :

These two assessees’ appeals for AY.2009-10 are directed against the CIT(A)–7, Hyderabad’s orders both dated 15-11- 2017 passed in case Nos.215/CIT(A)-7/2016-17 & 214/CIT(A)-7/2016-17; respectively.

At the outset, we are informed during the course of hearing from the assessees’ side that although they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2 but Form(s)-3 is yet to be issued from the department side in view thereof.

:- 2 -: & 248/Hyd/2018

The assessees’ sole identical plea in both these cases therefrom is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees’ above stated contention per se. The fact remains that the assessees have already filed for settlement benefit and therefore, no purpose would be served if both these appeals are kept pending till the time the above stated settlement scheme is in operation. We dismiss both the appeals as withdrawn and further make it clear that it shall be open for both of the assessees to file for revival of their corresponding cases if the settlement benefit is denied to them for technical reasons. Ordered accordingly.

These two assessees’ appeals are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.

Order pronounced in the open court on 11th January, 2021

S.KRISHNA YADAV,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments