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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 2009-10 is directed against CIT(A) - 6, Hyderabad’s order dated 23/08/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.
At the time of hearing, ld. counsel for the assessee referred to his letter dated 21/04/2021 filed, which is available on record submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas
:- 2 -: Kasupa Muralidhar, Sec’bad.
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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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.