VENKATA SUBBARAO YADLAPATI ,HYDERABAD vs DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A & B” : HYDERABAD

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

O R D E R PER BENCH :

:- 2 -: 1224/H/19, 664/H/20, 665/H/20 976/H/19, 1470/H/18, 505/H/18 & 713/H/19

These five assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)– Hyderabad, for AYs.2008-09 and 2009-10.

At the outset, we are 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 all 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is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. We 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. We therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.

All these cases are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files.

VENKATA SUBBARAO YADLAPATI ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD