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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: This appeal filed by the assessee for AY 2004-05 is directed against CIT(A) - 6, Hyderabad’s order dated 25/06/2018 involving proceedings u/s 143(3) rws153A rws263 of the Income Tax Act, 1961 ; in short “the Act”.
None appeared on behalf of the assessee at the time of hearing this appeal. However, on perusal of record we find that the assessee filed a letter dated 09/04/2021 stating therein that the assessee has opted to avail the benefit
:- 2 -: T.C. Ashok, Hyderabad. under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, which is 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 this case, if the settlement benefit under the scheme is denied to him for technical reasons.
In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 26th April, 2021.