Gopisetty Satyanarayana , Nellore V. Dy. Commissioner of Income Tax , Circle-1, Nellore

MA 151/Hyd/2022

AI Insights

The case involves Sri Gopisetty Satyanarayana, the assessee, who sought the restoration of an appeal concerning the assessment year 2010-11. The assessee initially intended to resolve the dispute under the Vivad Se Viswas Scheme but could not complete the process due to financial constraints. The Tribunal had previously granted leave to the assessee to restore the appeal if the scheme did not culminate in a resolution. The Tribunal, acknowledging the financial constraints and the failure to settle under the scheme, restored the appeal to file, allowing the assessee to pursue the matter further.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133352 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 24-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 29-12-2022
• Laws Referred To: Vivad Se Viswas Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. 151/HYD/2022 (Arising out of ITA No. 441/Hyd/2019) निर्धारण िर्ा / Assessment Year: 2010-11 Sri Gopisetty Satyanarayana, Nellore [PAN: AIIPG4150B] Vs Deputy Commissioner of Income Tax, Circle-1, Nellore (आिेदक / Applicant) (प्रत्‍यर्थी / Respondent) निर्धाररती‍द्िधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍ि‍द्िधरध/Revenue by: Ms. Sheetal Sarin, DR स ु ििधई‍की‍तधरीख/Date of hearing: 25/08/2023 घोर्णध की‍तधरीख/Pronouncement on: 03/10/2023 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: By way of this Miscellaneous Application, the assessee seeks the restoration of appeal to file on the ground that though the assessee wanted to settle the issues under Vivad Se Viswas Scheme, due to financial constraints, the assessee could not take them to their logical conclusion MA No. 151/Hyd/2022 Page 2 of 4 and, therefore, the process under Vivad Se Viswas Scheme failed. It is submitted that in the order dated 24/02/2021 in ITA No. 441/Hyd/2019, leave was granted to the assessee to seek the restoration of the appeal, in case the proceedings under Vivad Se Viswas Scheme are not culminated in resolution of the dispute. 2. Insofar as the assessee not paying the amount requisite under the Vivad Se Viswas Scheme is concerned, absolutely there is no dispute. There is nothing on record to show that the assessee did not have any financial constraints for not getting the matter settled under the Vivad Se Viswas Scheme. In the order dated 24/02/2021 in ITA No. 441/Hyd/2019 leave was, however, granted to the assessee to file a petition seeking restoration of the appeal to file, if the settlement benefit under the Vivad Se Viswas Scheme was not given to the assessee. 3. Matter is not decided on merits and no reference has been made to any of the contention of the parties. No adjudication took place in this matter. Only on the assumption that the appeal would be withdrawn on the proceedings under Vivad Se Viswas Scheme reaching its logical conclusion, the matter was dealt with in a summary manner, granting leave to the assessee to approach the Tribunal for revival of proceeding, if the proceedings under Vivad Se Viswas Scheme did not attain finality. In these circumstances, we are of the considered opinion that the act of court shall not prejudice to case of any party. Actus Curiae Neminem Gravabit. With this view of the matter, while allowing this MA, and restore the appeal to file. MA No. 151/Hyd/2022 Page 3 of 4 4. In the result, this MA is allowed restoring the appeal to file. Learned AR submitted that there is an appeal by the Revenue in ITA No. 652/Hyd/2019 which was also dismissed as withdrawn under the Vivad Se Viswas Scheme, but subsequently, restored to file at the instance of the Revenue. It is informed that such an appeal stands posted to 31/10/2023. Registry will, therefore, fix the appeal for hearing on 31/10/2023. Order pronounced in the open court on this the 3 rd day of October, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER Hyderabad, Dated: 03/10/2023 TNMM MA No. 151/Hyd/2022 Page 4 of 4 Copy forwarded to: 1. Shri Gopisetty Satyanarayana, C/o. K. Parthasarathy & Co., 1 st Floor, Sowbhagya Avenue, Street No. 1, Ashok Nagar, Hyderabad. 2. Deputy Commissioner of Income Tax, Circle-1, Nellore. 3. Pr.CIT-Tirupati. 4. DR, ITAT, Hyderabad 5. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD