RATNADEEP SUPER MARKET PRIVATE LIMITED ,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

At the outset, none appeared before us in the cases of 598 and 599/Hyd/2019. However, from the record we find that these assessees have filed letters stating that they have opted to avail Vivad-se- Vishwas Scheme and have filed Form 1 & 2 before the Revenue and the Revenue has also issued Form-3. Therefore, we proceed to dispose off these appeals in this consolidated order.

Before us, the Ld. ARs of the other respective assessees submitted that all the assessees in the instant appeals desire to withdraw their respective appeals as they have opted to avail ‘Vivad Se Vishwas’ scheme. They further informed us that, in all the cases the assessees had filed Form No.1 & 2 and also received Form-3 from the Revenue except in the case of ITA NO. 201/Hyd/2020. Further, the Ld. AR in the case of has submitted that the assessee had also received Form No.5. It was therefore pleaded that all these appeals may be allowed to be withdrawn.

The Ld. DRs conceded to the request of the Ld. ARs.

Having heard both the sides through video conference, We are inclined to allow all the instant appeals of the assessees to be withdrawn yielding to the prayer of the Ld. ARs as all the assessees before us have preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1 & 2 and in most of the cases Form No.3 is also received from the Revenue. The Ld. DRs have also conceded to the request of the Ld. ARs. Accordingly, We hereby dismiss all the instant appeals of the assessees as withdrawn. However, We also make it clear that, if the assessee/s

In the result, all the above mentioned appeals of the assessees are dismissed as withdrawn.