Pioneer Gas Power Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(2), Hyderabad

MA 16/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3539 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 14-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 23-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y.V.S.T. SAI

Judgement Text

आयकर अपील य अ धकरण , हैदराबाद पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER व.आवे.सं / M.A. No.16/HYD/2022 (Arising out of ITA No. 1753/Hyd/2019) नधा रण वष / Assessment Year: 2011-12 Pioneer Gas Power Limited, Hyderabad [PAN: AAFCP2499C] Vs Deputy Commissioner of Income Tax, Circle-16(2), Hyderabad (आवेदक / Applicant) ( यथ / Respondent) नधा रती वारा/Assessee by: Shri Mohd. Afzal, AR राज व वारा/Revenue by: Shri Y.V.S.T.Sai, CIT-DR स ु नवाई क तार ख/Date of hearing: 15-07-2022 घोषणा क तार ख/Pronouncement on: 15-07-2022 आदे श / ORDER PER K. NARASIMHA CHARY, JM: 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. 16/Hyd/2022 Page 2 of 4 and, therefore, the process under Vivad Se Viswas Scheme failed. It is submitted that 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. In so far 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. 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. 16/Hyd/2022 Page 3 of 4 4. In the result, this MA is allowed restoring the appeal to file. Registry is directed to fix the appeal for hearing on 29-08-2022. Both the parties noted the next date of hearing in open court, hence there is no need to issue any separate notice. Order pronounced in the open court on this the 15 th day of July, 2022 Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 15-07-2022 TNMM MA No. 16/Hyd/2022 Page 4 of 4 Copy forwarded to: 1. Pioneer Gas Power Limited, C/o.Shri Mohd. Afzal, Advocate, # 402, Sherson’s Residency, 11-5-465, Criminal Court Road, Red Hills, Hyderabad. 2. Deputy Commissioner of Income Tax, Circle-16(2), Hyderabad. 3. CIT(Appeals)-4, Hyderabad. 4. Pr.CIT-4, Hyderabad. 5. DR, ITAT, Hyderabad 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD