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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI S.S.GODARA
For Assessee : Smt. S.Sandhya, AR For Revenue : Smt. N.Swapna for Shri V.M.Mahidhar, DR Date of Hearing : 25-02-2021 Date of Pronouncement : 02-03-2021 O R D E R This assessee’s appeal for AY.2014-15 is directed against the CIT(A)–3, Hyderabad’s order dated 16-04-2018 passed in appeal No.0447/ITO-7(1)/Hyd/CIT(A)-3/2016-17 involving proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’].
At the outset, I am informed during the course of hearing from the assessee’s side that although the assessee has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2 but Form(s)-3 is yet to be issued from the department side in view thereof.
The assessee’s sole identical plea in this case therefore is that since the department is yet to finalise the settlement pleas, this appeal may not be dismissed as withdrawn as on date. I find no merit in assessee’s above stated contention per se. The fact remains that the assessee has already filed for settlement benefit and therefore, no purpose would be served if this appeal is kept pending till the time the above stated settlement scheme is in operation. I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of her corresponding case if the settlement benefit is denied to her for technical reasons. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn in above terms.
Order pronounced in the open court on 2nd March, 2021