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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI L.P. SAHU
O R D E R PER BENCH : This assessee’s appeal for AY.2009-10 arises against the CIT(A)–9, Hyderabad’s order dated 06.08.2018 passed in case No. 10157/2018-19 in proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 [the Act, for short].
At the outset, we are informed during the course of hearing from the assessee’s side that although they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2 but Form- 3 is yet to be issued from the department side in view thereof.
The assessees’ sole identical plea in both these cases therefrom is that since the department is yet to finalise his settlement pleas, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s above stated contention per se. The fact remains that the assessees 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. We dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his case if the settlement benefit is denied to him for technical reasons. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn in above terms. A copy of this common order be placed in the case file.
Order pronounced in the open court on 25th February, 2021.