DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD vs. NAVABHARAT ENTERPRISES LIMITED, HYDERABAD

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ITA 1409/HYD/2019Status: DisposedITAT Hyderabad18 February 2022AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled all tax arrears under the Vivad Se Viswas Scheme. Therefore, the Revenue's appeal was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the assessee for the assessment year 2010-11. The assessee subsequently filed Form 5 under the Direct Tax Vivad Se Viswas Scheme, 2020, settling all tax arrears.

What were the issues?

Whether the Revenue's appeal is maintainable when the assessee has settled its tax dues under a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 154,Section 5,Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Shri S.S. Godara & Shri Inturi Rama Rao

For Respondent: Shri Rohit Mujumdar
Hearing: 16.02.2021Pronounced: 18.02.2021

O R D E R Per S.S. Godara, J.M. This Revenue’s appeal for A.Y 2010-11 arises from the Commissioner of Income Tax (Appeals) – 4, Hyderabad’s order dated 07.06.2019 in case No.10989/JCIT(OSD), Cir. 16(1)/18-19/CIT(A)- 4/Hyd/19-20 involving proceedings under section 154 of the Income Tax Act, 1961 (in short, “the Act”).

1.

Case called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte against the assessee.

2.

It transpires during the course of hearing that the assessee’s cover letter dt.15.02.2022 has filed Form 5 u/s 5 r.w.s. 6 of the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ thereby making it clear to have settled all the tax arrears amounting to Rs.46,61,078/-. This form further states the instant main appeal details as well. That being the case, we treat the Revenue’s all substantive grievances averred in the instant appeal to have been rendered infructuous. Ordered accordingly.

3.

This Revenue’s appeal is dismissed as rendered infructuous in above terms.

Order pronounced in the Open Court on 18th February, 2022.

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