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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER BENCH: These appeals filed by different assessees for AY 2010- 11 are directed against CIT(A)-2, Hyderabad’s order dated 31/10/2018 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 ;[ in short “the Act”].
At the outset, the ld. AR submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Forms 1 and 2, and Form 3 also was issued by the Pr.CIT-2, copies of which are placed on record, and requested the Bench to permit the assessees to withdraw the appeals.
Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees as withdrawn, since the assessees have preferred to avail the Vivad-se-Vishwas Scheme and also received Form-3 in tune thereto, with a rider that it shall be very much open for the assessees to file for revival of the cases, if the settlement benefit under the scheme is denied to the assessees for technical reasons.
In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 25th August, 2021.
Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 25th August, 2021. *gmv
:- 3 -: – 1092 – 1093 & 1094/Hyd/2018 AY 2010-11 Sri Bhupender Sanghi, SmtSavita Sanghi, Devender Sqanghi, Usha Sanghi