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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI S.S.GODARA
This assessee’s appeal for AY.2009-10 arises from the CIT(A)-12, Hyderabad’s order dated 05-08-2019 passed in appeal No.10243/2018-19, in proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’].
Learned counsel representing the assessee stated at the bar that she does not wish to press for the instant appeal as the taxpayer herein is availing settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’. & Form Nos.1 & 2 are to be filed at his behest.
The assessee’s sole identical plea in this case therefore is that since the department is yet to finalise the settlement pleas, this appeal may not be dismissed as withdrawn as on date. I find no merit in assessee’s above stated contention per se. The fact remains that the assessee is filing 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. I dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of his corresponding case if the above settlement benefit is denied to him for technical reasons. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn in above terms.
Order pronounced in the open court on the 4th March, 2021