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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI S.S.GODARA
For Assessee : Shri M.V.Anil Kumar, AR For Revenue : Smt. N.Swapna, DR Date of Hearing : 25-02-2021 Date of Pronouncement : 02-03-2021 O R D E R These four assessee’s appeals for AYs.2008-09, 2009-10, 2010-11 & 2011-12 are directed against the CIT(A)–7, Hyderabad’s order(s) dated 28-02-2019 passed in appeal Nos.0147, 0146, 0145 & 0144/CIT(A)-7/2016-17 involving proceedings u/s. 143(3) r.ws.147of the Income Tax Act, 1961 [in short, ‘the Act’] ; respectively.
At the outset, I am informed during the course of hearing from the assessee’s side that although it has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form Nos.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 these cases therefore is that since the department is yet to finalise its settlement pleas, these appeals may not be dismissed as withdrawn as on :- 2 -: 779, 780 & 781/Hyd/2019 date.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 these appeals are kept pending till the time the above stated settlement scheme is in operation. I dismiss these appeals as withdrawn and further make it clear that it shall be open for the assessee to file for revival of its corresponding cases if the settlement benefit is denied to it for technical reasons. Ordered accordingly.
These assessee’s appeals are dismissed as withdrawn in above terms.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 2nd March, 2021