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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER L.P. SAHU :
Both these appeals filed by the assessee are directed against CIT(A) - 12, Hyderabad’s separate orders dated 19/06/2017 for AYs 2006-07 & 2011-12 involving proceedings u/s 143(3) r.w.s. 153A of the Income- Tax Act, 1961; in short “the Act”.
:- 2 -: & 1594/Hyd/17 Sri Venkata Narayana Rao Akkineni, Hyd.
At the outset, the ld. counsel for the assessee 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, which are available on record, and therefore, requested the Bench to permit to withdraw this appeal of the assessee.
Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 appeals are dismissed in the above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 8th September, 2021.
Sd/- Sd/- (S.S. GODARA) ( L. P. SAHU) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 8th September, 2021. kv
:- 3 -: & 1594/Hyd/17 Sri Venkata Narayana Rao Akkineni, Hyd.