What did the Tribunal hold?

The Tribunal held that keeping the appeals pending until the settlement scheme was finalized would serve no purpose. Therefore, all appeals were dismissed as withdrawn.

Three assessees filed appeals before the ITAT. They had applied for settlement under the Direct Tax Vivad Se Viswas Scheme-2020, but the department had not yet issued the final settlement forms.

What were the issues?

Whether appeals should be dismissed as withdrawn when assessees have applied for settlement under a scheme and the department has not yet finalized it.

Chandra Shekar Reddy Chintala. vs ITO | ITAT Hyderabad 2021

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

Before: SHRI A. MOHAN ALANKAMONY & SHRI S.S. GODARA

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A & B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER Appellant Respondent ITA No. A.Y. Dy.Commissioner of JBM Resorts Pvt. Ltd 1535/Hyd/16 2007-08 Income Tax, Hyderabad Circle-2(1), [PAN: AAACJ5142P] Hyderabad Chandra Sekhar Reddy Chintala, Income Tax Officer, 1123/Hyd/17 2007-08 Maheshwaram, Ward-8(2), Ranga Reddy Dist. Hyderabad [PAN: AENPC1863N] M/s.R.K.Township Dy.Commissioner of Promoters Private 941/Hyd/18 2014-15 Income Tax, Limited, Circle-3(1), Hyderabad Hyderabad [PAN: AACCR3049K] For Assessee : Shri K.C.Devdas & Smt. S.Sandhya, ARs For Revenue : Shri Sunil Kumar Pandey & Shri Rohit Mujumdar, DRs Date of Hearing : 30-12-2020 Date of Pronouncement : 04-01-2021 O R D E R PER BENCH :

These three assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)– Hyderabad, involving varying assessment years stated herein above.

At the outset, we are informed during the course of hearing from the assessees’ side that although they have filed

:- 2 -: 1123/H/17 & 941/H/18 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.

The assessees’ sole identical plea in all 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therefrom is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date.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 all these appeals are kept pending till the time the above stated settlement scheme is in operation. We dismiss all these appeals as withdrawn and further make it clear that it shall be open for all these assessees to file for revival of their corresponding cases if the settlement benefit is denied to them for technical reasons. Ordered accordingly.

All these 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 the 4th January, 2021

CHANDRA SHEKAR REDDY CHINTALA.,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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