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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Shalivahana Wind Dy. Commissioner Energy Limited, of Income Tax, 1895/Hyd/18 2012-13 Secunderabad Circle-3(1), [PAN: AANCS0615H] Hyderabad K.S.R.Pulverisers, Govindampalli Income Tax Officer, 1775/Hyd/18 2013-14 Village Ward-1, Kadapa Dist Kadapa [PAN: AAKFK5311N] Vissvaas Avenuees Income Tax Officer, Private Limited, 2083/Hyd/18 2015-16 Ward-17(4), Hyderabad Hyderabad [PAN: AAECV4027H] Asst.Commissioner Jaya Hospitals, of Income Tax, 1186/Hyd/19 2016-17 Warangal Circle-1, [PAN: AABFJ2166R] Warangal Sri Venkateshwara Income Tax Officer, College, TDS Ward-2(2), 1197/Hyd/19 2016-17 Suryapet Hyderabad [PAN: AAKTS8319J] For Assessee : Shri S.Rama Rao, Shri Sashank Dundu for Shri K.A.Sai Prasad, ARs For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 22-02-2021 Date of Pronouncement : 24-02-2021 O R D E R PER BENCH :
These five assessees’ appeals for AYs.2012-13, 2013-14, 2015-16 & 2016-17 are directed against the CIT(Appeals)–,
:- 2 -: 1775/H/18, 2083/H/18 1186/H/19 & 1197/H/19 Hyderabad & Kurnool’s orders dated 25-06-2018, 03-07-2018, 28-09-2018, 17-05-2019 & 22-05-2019; respectively.
Learned counsels representing the respective assessees stated at the bar that they do not wish to press for the instant appeals as the tax payers herein are availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’. Form Nos.1 & 2 to be filed at their behest.
The assessees’ sole identical plea in these cases therefore is that since the department is yet to finalise their settlement pleas, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees’ above stated contention per se. The fact remains that the assessees are filing 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. We dismiss all these appeals as withdrawn and further make it clear that it shall be open for the assessees to file for revival of their corresponding cases if the above settlement benefit is denied to them for technical reasons. Ordered accordingly.