Puttiakula Prathap Reddy, Chittoor V. Asst. Commissioner of Income Tax, Circle-2(1), Tirupati

MA 85/Hyd/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1648 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2022
• 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. Nos. 84, 85, 86, 87 & 88/HYD/2022 (Arising out of ITA Nos. 1073, 1074, 1075, 1076 & 1077/Hyd/2019) नधा रण वष / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 Puttiakula Prathap Reddy, Palamaner Chittoor District [PAN: BCDPP8683G] Vs Asst.Commissioner of Income Tax, Circle-1(1), Tirupati (आवेदक / Applicant) ( यथ / Respondent) नधा रती वारा/Assessee by: Smt. S.Sandhya, AR राज व वारा/Revenue by: Shri Y.V.S.T.Sai, CIT-DR स ु नवाई क तार ख/Date of hearing: 01-07-2022 घोषणा क तार ख/Pronouncement on: 01-07-2022 आदे श / ORDER PER K. NARASIMHA CHARY, JM: By way of these Miscellaneous Applications, the assessee seeks the restoration of appeals 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 Nos.84, 85, 86, 87 & 88/Hyd/2022 Page 2 of 4 and, therefore, the process under Vivad Se Viswas Scheme failed. While adverting to paragraph No.3 of the common order dt.24-02-2021 wherein it was stated that the assessee pleaded not to dismiss the appeals as withdrawn as on such date because the settlement was not finalized in tune with Form No.3, and submitted that on this premise, leave was granted to the assessee to seek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. Even otherwise also, the record speaks that the assessee pleaded not to dismiss the appeal as withdrawn, in view of the fact that the settlement in tune with Form No.3 was not finalised by the department as on such date. Leave was granted to the assessee to file a petition to restore the appeals 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 appeals would be withdrawn on the proceedings under Vivad Se Viswas Scheme reaching their 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. Assessee never withdrew the appeals nor has any intention to withdraw MA Nos.84, 85, 86, 87 & 88/Hyd/2022 Page 3 of 4 the same. 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 these MAs, and restore the appeals to file. 4. In the result, all these MAs are allowed restoring the appeals to file. Registry is directed to fix the appeals for hearing on 22-08-2022. 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 1 st day of July, 2022 Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER TNMM Hyderabad, Dated: 01-07-2022 MA Nos.84, 85, 86, 87 & 88/Hyd/2022 Page 4 of 4 Copy forwarded to: 1. Puttiakula Prathap Reddy, C/o.G. Kumara Swamy, Retired PET Teacher, Sai Nagar, Sai Balaji Street, Gangavaram Post, Palamaner, Chittoor District. 2. Asst.Commissioner of Income Tax, Circle-1(1), Tirupati. 3. CIT(Appeals)-Tirupati. 4. Pr.CIT-Tirupati. 5. DR, ITAT, Hyderabad 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD