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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI S.S.GODARA
This assessee’s appeal for AY.2015-16 is directed against the CIT(A)–3, Hyderabad’s order dated 20-05-2019 passed in appeal No.10030/ITO-7(3)/Hyd/CIT(A)-3/2017-18 involving proceedings u/s.271B of the Income Tax Act, 1961 [in short, ‘the Act’].
None has appeared at assessee’s behest. I notice from the file noting dt.23-11-2020 mentioning that 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.
I therefore find no merit in assessee’s instant appeal per se since it 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 I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his corresponding case if the settlement benefit is denied to the assessee for technical reasons. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn in above terms.
Order pronounced in the open court on the 2nd March, 2021