DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. ALIF RESOURCES AND INFRASTRUCTURE PRIVATE LIMITED , HYDERABAD
What did the Tribunal hold?
The Tribunal heard the rival contentions and reviewed the record. It found that the assessee had indeed opted to resolve their dispute under the DTVSV, 2024, having filed Form-1 on 13.11.2024 and received Form-2 on 18.12.2024. The Revenue's Department Representative also requested the withdrawal of their appeal. Therefore, the Tribunal was inclined to allow the withdrawal of the Revenue's appeal and accordingly dismissed the appeal. However, the Tribunal granted liberty to the Revenue to file a Miscellaneous Application before the Tribunal within the prescribed time to reinstate the case if the assessee's case was not settled under the DTVSV, 2024 for any reason. The operative direction was the dismissal of the appeal as withdrawn, with a conditional liberty to reinstate.
What were the facts?
The appeal was filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), Hyderabad, dated 08.10.2018, for Assessment Year 2013-14. At the outset of the hearing, the assessee's Authorized Representative submitted that the assessee had opted to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024). The assessee had filed Form-1 on 13.11.2024 and received Form-2 on 18.12.2024. Consequently, the assessee requested that the Revenue's appeal be treated as withdrawn. The Revenue's Department Representative stated they had no objection to the withdrawal if the dispute was being resolved under the DTVSV, 2024 and requested liberty to reinstate the appeal if the settlement was not finalized.
What were the issues?
1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, considering the assessee's decision to resolve the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024)? Assessee's contention: The assessee, having opted for the DTVSV, 2024 and completed the initial steps (filing Form-1 and receiving Form-2), requested the Tribunal to treat the Revenue's appeal as withdrawn. Revenue's contention: The Revenue had no objection to the withdrawal of its appeal, provided the dispute was being settled under the DTVSV, 2024. The Revenue also requested liberty to reinstate the appeal if, for any reason, the assessee's case was not settled under the scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hydarabad A Bench, Hyderabad
Before: SHRI K. NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA
(आआआआआआआआ आआआआ/Assessment Year:2013-14) Dy. Commissioner of M/s.Alif Resources and Vs. Income Tax, Circle-1(1), Infrastructure Pvt. Ltd., Hyderabad. Hyderabad. PAN:AAECA5358A (Appellant) (Respondent) आआआआआआआआआआ Shri Phanindra, Advocate आआआआआआ/Assessee by: आआआआआआ आआआआआआ/Revenue Shri Ravi Kiran, CIT-DR by:: आआआआआआ आआ आआआआआ/Date of 28/01/2025 hearing: 28/01/2025 आआआआआ आआ आआआआआ/Pronouncement: आआआआ/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by revenue in the case of M/s. Alif Resources and Infrastructure Pvt. Ltd. (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), Hyderabad (“Ld. CIT(A)”), dated 08.10.2018 for the A.Y. 2013-14.
At the outset, the Learned Authorised Representative (“Ld. AR”) submitted that, the assessee has opted to resolve their dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (“DTVSV,2024”). The Ld. AR also submitted that, the assessee has filed Form-1 on 13.11.2024 and received Form-2 on 18.12.2024 under the DTVSV,2024. Therefore, the Ld. AR requested before the bench that, the appeal of the Revenue may be treated as withdrawn.
The Learned Department Representative (“Ld. DR”) submitted that, they have no objection, if the assessee has opted to resolve their dispute under the DTVSV,2024. Accordingly, the Ld. DR requested the bench for withdrawal of their appeal. The Ld. DR further requested the bench that, the liberty may be granted to revenue to reinstate their appeal, if due to any reason, the case of the assessee is not settled under the DTVSV, 2024.
We have heard the rival contentions and also gone through the record in the light of the submissions made by either side. We found that the assessee has opted to resolve their dispute under the DTVSV,2024 and already filed Form-1 on 13.11.2024 and received Form-2 on 18.12.2024 under the DTVSV,2024. Accordingly, the Ld. DR has also requested for the withdrawal of their appeal. Therefore, we are inclined to allow the appeal of the revenue to withdraw. Accordingly, we hereby dismiss the appeal of the revenue. However, we are giving opportunity to the revenue, if the case of the assessee is not settled under the DTVSV,2024 for whatsoever may be the reason, then the revenue shall be at liberty to file Miscellaneous Application before the Tribunal within the prescribed time under the Act to reinstate the case. It is ordered accordingly.
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