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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU
O R D E R PER BENCH: These appeals filed by the assessees’ for AY 2014-15 are directed against CIT(A) – 5, Hyderabad’s separate :- 2 -: Jyoti Agarwal and others, Adilabad. . orders, dated 12/12/2018 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. 2 At the outset, the ld. counsel for the assessee submitted that the assessees’ have 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 placed 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees’ as withdrawn since the assessees’ have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.
In the result, assessees’ appeals are dismissed in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 23rd July, 2021.