Income Tax Officers (TDS) ,Ward -2(2), Hyderabad V. Sri Chakra Tele Corpn, Hyderabad

MA 97/Hyd/2021

AI Insights

The case involves M/s. Simhadri Pulp Packs Pvt. Ltd. and M/s. Srichakra Tele Corpn., who were the assessees in two separate Income Tax Appeals (ITA Nos. 1390/Hyd/2018 & 1392/Hyd/2018) concerning the levy of interest under section 234E of the Income Tax Act, 1961. During the pendency of these appeals, the assessees opted for the Direct Taxes Vivad-Se-Vishwas Scheme, and a certificate in form No. 3 was issued by the designated authority. However, the Tribunal had initially disposed of the appeals without acknowledging this scheme's application, leading to the filing of Miscellaneous Applications by the Revenue to recall the Tribunal's earlier order. The Tribunal, upon reviewing the submissions and the scheme's provisions, recalled the earlier order and dismissed the appeals as withdrawn, acknowledging the assessees' participation in the DTVSV Scheme.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133145 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 23-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 06-12-2021
• Laws Referred To: Income Tax Act, 1961, Direct Taxes Vivad-Se-Vishwas Scheme
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER वि.आिे.सं / M.A. No. विर्धारण िर्ा / A.Y. आिेदक / Applicant प्रत्‍यर्थी / Respondent 114/Hyd/2021 (In ITA No. 1390/H/18) 2014-15 Income Tax Officer, TDS Ward-2(2), Hyderabad M/s. Simhadri Pulp Packs Pvt. Ltd., Hyderabad [PAN: AAKCS4270K] 97/Hyd/2021 (In ITA No.1392/H/18) 2015-16 M/s. Srichakra Tele Corpn. Hyderabad [PAN: ACGFS3316K] आ.अपी.सं / ITA No. विर्धारण िर्ा / A.Y. अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent 1390/H/18 2014-15 M/s. Simhadri Pulp Packs Pvt. Ltd., Hyderabad [PAN: AAKCS4270K] Addl.C IT, T DS Rage-2, Hyderabad 1392/H/18 2015-16 M/s. Srichakra Tele Corpn. Hyderabad [PAN: ACGFS3316K] विर्धाररती द्वधरध/Assessee by: NONE रधजस्‍ि द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुििधई की तधरीख/Date of hearing: 24/03/2023 घोर्णध की तधरीख/Pronouncement on: 24/03/2023 M.A. Nos. 114 & 97/Hyd/2021 ITA Nos. 1390 & 1392/Hyd/2018 Page 2 of 4 आदेश / ORDER PER BENCH : Assessees filed these Miscellaneous Applications to recall the common order dated 17/03/2021 passed in ITA Nos. 1390/Hyd/2018 & 1392/Hyd/2018, on the ground that such an order was passed in contravention of section 4(2) of the Direct Taxes Vivad-Se-Vishwas Scheme (DTVSV Scheme). 2. This application is filed by the Revenue and in spite of services of notice several times, the assessees did not choose to enter appearance. We have no option but to proceed with the matter, because of the circumstances, we advert to herein after there is no likelihood of assessees entering appearance. 3. It is the submission of the learned DR that both the assessees filed the appeals on the issue of levy of interest under section 234E of the Income Tax Act, 1961 (‘the Act’), during the pendency of appeal, they have opted to avail the DTVSV Scheme and form No. 3 was issued. However, not being aware of this fact, the Bench proceeded to dispose-of the appeals by way of this common order. He, therefore, submits that inasmuch as contravention of section 4(2) of the DTVSV Scheme is evident from record, in the fitness of things, the common order may be recalled and the appeals may be dismissed as withdrawn. 4. We have gone through the record in the light of the submissions made on behalf of the Revenue. Section 4(2) of the DTVSV Scheme states that any appeal pending before the Tribunal or the learned CIT(A) in respect of 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. Statement of the learned DR that the Tribunal disposed-of the appeals on 17/03/2021 which is subsequent to the M.A. Nos. 114 & 97/Hyd/2021 ITA Nos. 1390 & 1392/Hyd/2018 Page 3 of 4 designated authority issuing the certificate under section 5(1) of the Scheme in form No. 3 on 29/01/2021. 5. Since the assessees availed the option under the scheme, assessees would naturally lose interest in the matter, and perhaps, that is the reason why the assessees do not turn up in spite of service of notice in these Miscellaneous Applications. In these circumstances, because of the contravention of the provisions under section 4(2) of the Scheme, we re- call the common order insofar as ITA No. 1390 & 1392/Hyd/2018 are concerned. ITA Nos. 1390 & 1392/Hyd/2018 6. Learned DR submitted that since the assessees availed the options under the scheme and the designated authority issued the requisite certificate under section 5(1) in form No. 3, appeals do not survive and they shall be dismissed as withdrawn. 7. We agree with the learned DR. on the issuance of the certificate under section 5(1) in form No. 3, the appeals shall be deemed to have been withdrawn from such date on which such certificate was issued and accordingly, the appeals are treated as dismissed. 8. In the result, Miscellaneous Applications are allowed, appeals in ITA Nos. 1390 & 1392/Hyd/2018 are restored to file and after hearing, those two appeals are dismissed as withdrawn. Order pronounced in the open court on this the 24 th day of March, 2023. Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 24/03/2023 TNMM M.A. Nos. 114 & 97/Hyd/2021 ITA Nos. 1390 & 1392/Hyd/2018 Page 4 of 4 Copy forwarded to: 1. Income Tax Officer, TDS Ward-2(2), Hyderabad. 2. M/s. Simhadri Pulp Packs Private Limited, 2-2-18/40/11, H-8, Haripriya, Durga Bai Deshmukh Colony, Bagh Amberpet, Hyderabad. 3. M/s. Srichakra Tele Corpn., 1-9-648, Jatas Mourya Towers, LG9, Vidyanagar, Hyderabad. 4. The CIT-TDS, Hyderabad. 5. DR, ITAT, Hyderabad. 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD