Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 2844 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
12-09-2022
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
DB-B
Next Hearing Date
08-09-2022
Assessment Year
2015-2016
Appeal Filed On
22-11-2021
Judgement Text
MA Nos 104 to 106 of 2021 Nagarjuna Homes Secunderabad Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member M.A.Nos.104 to 106/Hyd/2021 (Arising out of ITA Nos.312 to 314/Hyd/2019) Assessment Years: 2013-14 to 2015-16 Income Tax Officer Ward 2(1) Hyderabad Vs. Nagarjuna Homes Secunderabad PAN:AACFN5803C (Appellant) (Respondent) Assessee by : Shri K.C. Devdas, CA Revenue by: Shri Kumar Aditya, DR Date of hearing: 09/09/2022 Date of pronouncement: 13/09/2022 ORDER Per R.K. Panda, A.M The Revenue through these miscellaneous applications has requested the Tribunal to rectify the order passed by it on the ground that certain errors have crept in the order of the Tribunal. 2. The learned DR for the Revenue referring to the contents of the M.A drew the attention of the Bench to the same which read as under: “1. The Respondent (PAN No.AACFN5803C & TAN: HYDNO0619D) filed an appeal before the Hon'ble Tribunal on 08-3-2019 against Order of Commissioner of Income Tax (Appeals)-8, Hyderabad dated 17-05-2018 communicated to the assessee on 11-06-2018 for the assessment year 2013-14 and the same was numbered as I.T.A.No.312/Hyd/2019. 2 The above Respondent, subsequent to filing appeal before Hon'ble Tribunal on the issue of levy of Interest u/s 234E, availed Direct Taxes MA Nos 104 to 106 of 2021 Nagarjuna Homes Secunderabad Page 2 of 4 Vivad Se Viswas Scheme by filing Form No.1 & 2 on 29-12-2020 and the Designated Authority issued Form No.3 on 22-1-2021 determining the tax payable for the assessment year 2013-14 at Rs.24,500/- as full and final settlement of tax arrears. 3. However, the Hon'ble Tribunal vide Para Nos.7 to 8 of common Order dated 21-4-2021 allowed appeal of the above respondent and deleted the Interest u/s 234E levied for the assessment year 2013-14 oblivious of the fact that the respondent availed Direct Taxes Vivad Se Viswas Scheme (hereinafter called "DTVSV Scheme" for short). The said Order of Hon'ble Tribunal is pronounced after issue of Form No.3 under DTVSV Scheme. 4. The Hon'ble Tribunal erred in allowing appeal of the respondent in spite of provisions of Section 4(2) of DTVSV Scheme, which clearly state that any appeal pending before the Income Tax Appellate Tribunal or Commissioner of Income Tax (Appeals) in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. 5. In view of the aforesaid submissions and also in view of Certificate u/s 5(1) in Form No.3 was issued by the designated authority on 22-1-2021 prior to pronouncement of Order of Hon'ble Tribunal, it is prayed that Order passed on 21-4-2021 may be rectified by the Hon'ble Tribunal u/s 254(2) of the Income Tax Act by passing suitable orders/corrigendum for the assessment year 2013-14.” 3. Referring to the above, he submitted that the contents of the same are self-explanatory and therefore, the M.As filed by the Revenue should be allowed. 4. The learned Counsel for the assessee, on the other hand, submitted that since the assessee has already availed the Direct Taxes Vivad se Viswas Scheme by filing Form No.1 and 2 on 29.12.2020, the assessee was issued Form No.3 under section 5(1) of the DTVSV Act, 2020 and necessary taxes have been paid, therefore, the M.As filed by the Revenue become infructuous. Even on merit also, the issue stands covered in favour of the assessee by series of decisions of the Tribunal since the levy of interest u/s 234E pertains to the period prior to 1.6.2015. He MA Nos 104 to 106 of 2021 Nagarjuna Homes Secunderabad Page 3 of 4 accordingly submitted that the M.As filed by the Revenue should be dismissed. 5. We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that at the time of hearing before the Tribunal, the assessee was not represented by anybody and the fact of filing of Form No.1 & 2 under Vivad Se Viswas Scheme and required payment of taxes as per Form No.3 was never brought to the notice of the Bench for which the Bench decided the appeal on the basis of material available on record and after hearing the learned DR. Therefore, there was an error on the part of the Tribunal to decide the appeal in view of the provisions of section 4(2) of the DTVSV Scheme which clearly state that any appeal pending before the Income Tax Appellate Tribunal or Commissioner of Income Tax (Appeals) in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub- section (1) of section 5 is issued by the designated authority. In view of the above, we are of the opinion that the appeal of the Revenue is required to be restored to its original number in position. We direct accordingly. In the result, all the M.As filed by the Revenue are allowed. ITA Nos. 312 to 314/Hyd/2019 6. We have heard both the sides. It is an undisputed fact that the assessee has opted for the Vivad se Vishwas Scheme and the Revenue had issued Form No.3 in favour of the assessee on 22.1.2021 and the assessee has paid the taxes so determined. In view of Section 4(2) of the Vivad se Vishwas Scheme, no appeal shall continue after issuance of Certificate under sub section (1) MA Nos 104 to 106 of 2021 Nagarjuna Homes Secunderabad Page 4 of 4 of section 5 issued by the designated authority and the appeal filed by the assessee shall deemed to have been withdrawn as settled. 7. In the result, we do not find any reason to continue with the above said appeals and accordingly the appeals filed by the assessee are dismissed. Order pronounced in the Open Court on 13 th September, 2022. Sd/- Sd/- (LALIET KUMAR) JUDICIAL MEMBER (R.K. PANDA) ACCOUNTANT MEMBER Hyderabad, dated 13 th September, 2022. Vinodan/sps Copy to: S.No Addresses 1 Nagarjuna Homes, Flat Nos.503 & 504, Daffodils Block, Nagarjuna Dreamland, Kompally, Secunderabad 500014 2 Income Tax Officer (TDS) Ward 2(1) 4 th Floor, D Block, IT Towers, AC Guards, Hyderabad 3 CIT (A)-8 ,Hyderabad 4 CIT- (TDS), Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order
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