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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER BENCH: This assessee’s appeal for AY 2014-15 is directed against the CIT(A) - 6, Hyderabad’s order, dated 06/06/2018 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short “the Act”.
:- 2 -: Chemeli Bai Agarwal, Sec’bad.
At the outset, the ld. counsel for the assessee submitted that the assessee has opted to avail ‘Direct Tax Vivad Se Viswas Scheme-2020’ and had filed Form No. 1 & 2 and is awaiting to receive Form 3 from the revenue and, therefore, requested the Bench for permission to withdraw this appeal.
Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. Accordingly, we hereby dismiss the appeals of the assessee as withdrawn. However, we also make it clear that, if the assessee's case is not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then assessee shall be at liberty to file Miscellaneous Petitions before the Tribunal within the time limit prescribed under the Act to reinstate her appeal.
:- 3 -: Chemeli Bai Agarwal, Sec’bad.
In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 25th February, 2021.