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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU
O R D E R PER BENCH: These Revenue’s appeals for AYs 2009-10, 2010-11 & 2012-13 are directed against the CIT(A) - 6, Hyderabad’s orders dated 23/03/2017 passed in appeal Nos. 0163, 0162 & 0172/2015-16/ACIT, Cir. – 16(2)/CIT(A)-4/Hyd/16-17 involving proceedings u/s 143(3) of the Income-tax Act, 1961 ; in short “the Act”. 2. At the outset, Learned DR submitted that the :- 2 -: to 1060/Hyd/2017 Maruti Ispat & Energy Pvt. Ltd., Hyd.
Revenue has filed for settlement sought in the Form-I & II under the Direct Tax Vivad Se Vishwas Bill, 2020 before the prescribed authority(ies) therein.
On perusal of the documents placed on record of the Tribunal, we find that the Revenue has proposed to settle the cases taking the benefit under the Direct Tax Vivad Se Vishwas Bill, 2020. We, therefore, are of the opinion that the instant appeals of the Revenue deserve to be dismissed at this stage with a rider that it shall be very much open to the Revenue to seek revival of the cases before the Tribunal, if their settlement petitions hereinabove are rejected for the technical reasons.
In the result, Revenue appeals are dismissed in above terms. Pronounced in the open court on 8th February, 2021.