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Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD
Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER 416, 417 & 418/Hyd/2020 AYs: 2007-08 to 2010-11 Junathala Narayana Reddy, VS. ACIT, Hyderabad. Circle-10(1), PAN: ABNPJ 8468 K Hyderabad. (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar, DR Date of hearing: 24/6/2021 Date of pronouncement: 28/6/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:
These appeals are filed by the assessee against the orders of the ld. CIT (A)-6, Hyderabad in Appeal Nos. 10997, 10527, 10993 & 10995/2014-15/A3/CIT(A)-6, dated 30/01/2020 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the AYs. 250(6) of the Act for the AY: 2007-08, 2008-09, 2009-10 and 2010-11.
At the time of hearing, none appeared before us to represent the cases of the assessee. On perusal of the record, we find that the assessee desires to withdraw his instant appeals as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. It was further observed that the assessee had filed Form No.1 & 2 and Form-3 was also received from the Revenue in all the instant appeals.
The Ld. DR submitted that if the assessee wishes to opt Vivad se- Vishwas scheme, the Department has no objection.
Having regard to the facts and circumstances of the case, We allow the appeals of the assessee to be withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1, 2 and Form No.3 was also received from the Revenue in all the present appeals. The Ld. DR has also conceded to the request of the assessee. Accordingly, We hereby dismiss all the four appeals of the assessee as withdrawn. However, We also make it clear that, if the assessee’s case/s is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition/s before the Tribunal within the time limit prescribed under the Act to reinstate the appeal/s. It is ordered accordingly.
In the result, four appeals of the assessee are dismissed as withdrawn.
Pronounced in the open Court on the 28th June, 2021.