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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU
O R D E R PER BENCH: This appeal filed by the assessee for AY 2006-07 is directed against CIT(A) – 4, Hyderabad, order, dated 06/12/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.
None appeared on behalf of the assessee at the time of hearing of this appeal, therefore, we proceed to dispose of :- 2 -: Abdul Aziz Pirani, Hyderabad . the appeal after hearing the ld. DR and considering the facts available on record.
3. At the outset, the ld. DR submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, and the same has been filed by the ld. DR before the Bench.
Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of these cases, if the settlement benefit under the scheme is denied to him for technical reasons.
In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 8th October, 2021.