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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” : HYDERABAD
Before: SHRI S.S. GODARA & SHRI L.P. SAHU
O R D E R PER BENCH : Sl. Authority’s order Proceedings dated/Case No. u/s 01 303 & 304/H/19 2013-14 & CIT(A)-1,Hyd 143(3) 2014-15 Case no.0047&0209/16- 17 Dt. 27.12.2018
2. 700 & 701/Hyd/18 2007-08 & CIT(A)-3,Hyd case 2008-09 no. 161 & 160/15- 271(1)(c) 16 dated 30.01.2018 3. 1221/Hyd/17 2010-11 CIT(A)-12, Hyd. 143(3) r.w.s. Case no.150/14-15 147 dated 16.11.2016
At the outset, we are informed during the course of hearing from the assessees’ side that they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form(s) No.1 & 2 but Form(s)-3 in view thereof are yet to be issued.
The assessees’ sole identical plea in all these cases is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees’ contentions per se. The fact remains that the assessees have already filed for settlement bewnefit and therefore, no purpose would be served if all these appeals are kept pending till the time the above stated settlement scheme is in operation. We therefore dismiss these appeals as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons. Ordered accordingly.
These assessees’ appeals are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on the 18th March, 2021