What did the Tribunal hold?

The Tribunal found no merit in the assessees' contention and dismissed all appeals as withdrawn. However, it clarified that assessees could seek revival of their cases if settlement benefits were denied for technical reasons.

The assessees had filed for settlement under the 'Direct Tax Vivad Se Viswas Scheme-2020' but the department had not yet issued the necessary forms. The assessees requested that their appeals not be dismissed as withdrawn pending the settlement process.

What were the issues?

Whether appeals should be kept pending when assessees have opted for a settlement scheme, and the implications of dismissing such appeals as withdrawn.

Gurdeep Singh Wasu vs ACIT | ITAT Hyderabad 2021

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

For the reasons stated in the second and third assessees’ condonation petitions dt.05-05-2016 & 16-04-2018 we notice that Shri K.Srinivas Naidu’s appeal in filed with a delay of 33 days attributed to health issues of the authorised representative. M/s.Altruista Health Services Pvt. Ltd’s appeal in ITA No.431/Hyd/2018 filed with a delay of 01 day due to the delay in receiving consent from the overseas holding company, situated in USA. We conde these delays in filing the said appeals which is neither intentional nor deliberate but on account of the circumstances beyond assessees’ control. These two appeals are taken up for adjudication on merits therefore.

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 are yet to be issued from the department side in tune thereof.

The assessees’ sole identical plea in all these cases therefrom is that since the department is yet to finalise their settlements, these appeals may not be dismissed as withdrawn

:- 3 -: 154/H/16, 431/H/18, 22, 23, 24 & 25/H/19 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 useful purpose would be served if all these appeals are kept pending till the time the above stated settlement scheme is in operation. We thus dismiss all these appeals as withdrawn and further make it clear that it shall be very much open for all the assessees to file for revival of their corresponding cases if the settlement benefit under the foregoing scheme 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

GURDEEP SINGH WASU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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