HARISHCHAND SURANA,SECUNDERABAD vs. DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, HYDERABAD

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ITA 1435/HYD/2019Status: DisposedITAT Hyderabad04 January 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form-3 under the scheme had already been issued, there was no purpose in keeping the appeals pending. The appeals were dismissed as withdrawn with a rider.

What were the facts?

The assessees had filed appeals before the ITAT and subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. They requested the appeals not be dismissed as withdrawn pending finalization of the settlement.

What were the issues?

Whether appeals should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas scheme and Form-3 has been issued.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

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

O R D E R PER BENCH : These six assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)–

1.

:- 2 -: 1435/H/19, 115/H/19 1023/H/17, 1924/H/19 & 75/H/19 Hyderabad, involving varying assessment years stated herein above.

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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date.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 We therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them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.

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