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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC” : HYDERABAD
Before: SHRI S.S.GODARA
O R D E R These two assessees’ appeals for AY.2009-10 are directed against the CIT(A)–1, Hyderabad’s order dated 30.08.2019 passed in case No. 253/2015-16/Ward 3(2)/CIT(A)-1/Hyd/2019-20 in and CIT(A)-3, Hyderabad’s order dated 16.07.2019 in case no. 0502/CIT(A)-3/2011-12 in ITA no.1535/Hyd/2019 u/s 143(3) and 143(3) rws 147 of the Income Tax Act, 1961 (the Act for short) ; respectively.
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At the outset, I am informed during the course of hearing from the assessees’ side that they have filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stand issued.
The assessees’ sole identical plea in both these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. I find no merit in assessees’ contentions per se. The fact remains that they have already been issued Form(s)-3, no purpose would be served if all these cases are kept pending. I therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.
Both these assessees’ appeals are dismissed as withdrawn in above terms.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 the 25th February,2021.