COMPUTER GENERATED SOLUTIONS INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, HYDERABAD

All the captioned appeals are filed by the assessees against the respective orders of the Ld. CIT (A).

At the outset, none appeared before us in the cases of & 82/H/2019; ITA No.1196/Hyd/2019; ITA No. 68/Hyd/2017; ITA Nos.145, 146 & 147/Hyd/2017 and ITA No.1165/Hyd/2018. From the record, we find that these assessees have filed letters stating that they 4 have opted to avail Vivad-se-Vishwas Scheme and have filed form 1 & 2 and have received form 3 from the Revenue except in the case ITA No. 1196/H/19 wherein it is stated that the assessee has filed form 1 before the Revenue. Therefore, we proceed to dispose off these appeals also 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 wherein it is stated that the assessee has filed form 1 before the Revenue. Further, the Ld. AR in the case of ITA No.576/Hyd/2016 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 It was therefore pleaded, that all these appeals may be allowed to be withdrawn.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heard both the sides through video conference, We are inclined to allow all the instant appeals of the assessees to be withdrawn yielding to the prayer of the Ld.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 5 preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1 & 2 and in certain cases Form No.3 is also received from the Revenue, except in the case wherein form 1 is filed before 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 Accordingly, We hereby dismiss all the instant appeals of the assessees as withdrawn.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 case/s are not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the respective assessee/s shall be at liberty to file Miscellaneous Petition/s before the Tribunal within the time limit prescribed under the Act to reinstate their respective appeal/s. It is ordered accordingly.

In the result, all the above-mentioned appeals of the assessees are dismissed as withdrawn.