What did the Tribunal hold?

The Tribunal found no merit in the assessee's contention and dismissed the appeal as withdrawn. It clarified that the assessee could seek revival if settlement benefits were denied for technical reasons.

The assessee filed for settlement under the Direct Tax Vivad Se Viswas Scheme-2020, but Form-3 was not yet issued by the department. The assessee requested the appeal not be dismissed as withdrawn pending the settlement.

What were the issues?

Whether an appeal should be kept pending when the assessee has applied for a settlement scheme and the department has not yet finalized it.

Chandra Prakash Badam, Nizamabad vs ITO | ITAT Hyderabad 2021

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

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

For Assessee : Shri K.Hanmandloo, AR For Revenue : Shri Rohit Mujumdar, DR Date of Hearing : 05-01-2021 Date of Pronouncement : 06-01-2021 O R D E R PER BENCH :

This assessee’s appeal for AY.2012-13 arises from the CIT(A)-5, Hyderabad’s order passed in case No.232/2017- 18/CIT(A)-5, dated 11-05-2018.

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

The assessee’s sole identical plea in this case therefrom is that since the department is yet to finalise the settlement

:- 2 -: ITA No. 1366/Hyd/18 plea, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s above stated contention per se. The fact remains that the assessee has already filed for settlement benefit and therefore, no purpose would be served if all this appeal is kept pending till the time the above stated settlement scheme is in operation. We dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his instant case if the settlement benefit is denied to him for technical reasons. Ordered accordingly.

The assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open court on 6th January, 2021

CHANDRA PRAKASH BADAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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