Shankar Lal Agarwal, Hyderabad V. Income Tax Officer, Ward-16(2), Hyderabad

MA 74/Hyd/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6084 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. 74/Hyd/2023 (Arising out of ITA No. 150/Hyd/2018) विर्धारण िर्ा / Assessment Year: 2014-15 Shri Shankar Lal Agarwal, Hyderabad [PAN: ADWPA8925H] Vs Income Tax Officer, Ward-16(2), Hyderabad (आिेदक / Applicant) (प्रत्‍यर्थी / Respondent) विर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍ि द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुििधई की तधरीख/Date of hearing: 27/10/2023 घोर्णध की तधरीख/Pronouncement on: 27/10/2023 आदेश / ORDER 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 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 MA No. 74/Hyd/2023 Page 2 of 3 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 Only on the assumption that the appeal would be withdrawn on the proceedings under Vivad Se Viswas Scheme reaching its logical conclusion, the matter was dealt with in a summary manner, granting leave to the assessee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, I am 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 Miscellaneous Application, and restore the appeal to file. 4. In the result, this Miscellaneous Application is allowed restoring the appeal to file. Registry is directed to fix the appeal for hearing on 15/11/2023. 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 27 th day of October, 2023. Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER Hyderabad, Dated: 27/10/2023 TNMM MA No. 74/Hyd/2023 Page 3 of 3 Copy forwarded to: 1. Shri Shankar Lal Agarwal, H.No. 15-9-29, Mukthiyar Gunj, Hyderabad. 2. Income Tax Officer, Ward-16(2), Hyderabad. 3. Pr.CIT-4, Hyderabad. 4. DR, ITAT, Hyderabad. 5. GUARD FILE. TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD