Income Tax Officer, (TDS), Ward-1(4), Hyderabad V. Vyjayanth Engineering & Profiles Private Limited , Hyderabad

MA 118/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2841 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• 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: 21-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

MA Nos 116 of 2021 and others 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. No Appellant Respondent A.Y 116/Hyd/2021 (ITA 329/Hyd/2019) Income Tax Officer TDS Ward 1(4) Hyderabad Vyjayanth Engineers & Profiles Ltd Hyderabad PAN:AABCV6738L 2013-14 117/Hyd/2021 (ITA 330/Hyd/2019) -do- -do- 2014-15 118/Hyd/2021 (ITA 331/H/2019) -do- -do- 2015-16 119/Hyd/2021 (ITA 332/Hyd/2019) -do- Vyjayanth Engineering (P) Ltd Hyderabad PAN:AAACV8165A 2013-14 120/Hyd/2021 (ITA 333/Hyd/2019) -do- -do- 2014-15 121/Hyd/2021 (ITA 334/Hyd/2019) -do- -do- 2015-16 122/Hyd/2021 (ITA 335/Hyd/2019) -do- Vyjayanth CNC Tech (P) L:td Hyderabad PAN:AAACV1652R 2014-15 123/Hyd/2021 (ITA 336/Hyd/2019) -do- -do- 2015-16 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 orders 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: MA Nos 116 of 2021 and others Page 2 of 4 “1. The Respondent (PAN No.AABCV6738L & TAN: HYDNO03530C) 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 27.12.2018 for the assessment year 2013-14 and the same was numbered as I.T.A.No.329/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 Vivad Se Viswas Scheme by filing Form No.1 & 2 on 30-12-2020 and the Designated Authority issued Form No.3 on 22-1-2021 determining the tax payable for the assessment year 2013-14 at Rs.14,348/- 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, MA Nos 116 of 2021 and others Page 3 of 4 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 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. 329 to 336/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 MA Nos 116 of 2021 and others Page 4 of 4 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) 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 Income Tax Officer (TDS) Ward 1(4) 4 th Floor, B Block, IT Towers, AC Guards, Hyderabad 2 Vyjayanth Engineers & Profiles Ltd, Shed No.B-9 BHEL AIE, Ramachandrapuram, Hyderabad 5030-32 3 Vyjayanth Engg. (P) Ltd and Vijananth CNC Tech (P) Ltd Flat No.6A/2, IDA, Phase-I Patancheru, Sanga Reddy Distt. 502319 4 CIT (A)-8,Hyderabad 5 CIT- (TDS), Hyderabad 6 DR, ITAT Hyderabad Benches 7 Guard File By Order