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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.2010-11 are directed against the CIT(A)–1, Hyderabad’s orders dated 21-08-2019 passed in case No. 10013/2018-19/ITO 12(1)/CIT(A)-1/Hyd/2019-20 in and CIT(A)-6, Hyderabad’s order dated 31.07.2019 in case no. 10715/2018-19/B3/CIT(A)-6 in ITA no.1698/Hyd/2019 ; respectively. It is observed that in ITA 1698/Hyd/19 Sri Ramesh Kishandas Asrani, there was 22 days delay in filing the appeal. The same stands condoned as per his corresponding averments.
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At the outset, I am informed during the course of hearing from the assessees’ 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(s)-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therefrom is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. I find no merit in assessees’ above stated contention per se. The fact remains that the assessees have already filed for settlement benefit and therefore, no purpose would be served if both these appeals are kept pending till the time the above stated settlement scheme is in operation. I dismiss both the appeals as withdrawn and further make it clear that it shall be open for both of the assessees to file for revival of their corresponding cases if the settlement benefit is denied to them for technical reasons. Ordered accordingly. 4. These two assessees’ appeals are dismissed as withdrawn in above terms.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 25th February, 2021