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Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD
Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & 1035/Hyd/2019 Assessment Years: 2011-12 and 2013-14 Laxmaiah Tamara, Vs. Income Tax Officer, Hyderabad Ward-13(4), PAN: AFTPT 3165 P Hyderabad. (Appellant) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Sunil Kumar Pandey, DR Date of hearing: 05/01/2021 Date of pronouncement: 06/01/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:
These appeals are filed by the assessee against the orders of the Ld. CIT (A)-4, Hyderabad in appeals No.4/10323/17-18/W-13(4), Hyd/CIT(A)-4/Hyd/18-19, Dated 24/04/2019 passed U/s. 153A r.w.s 153C and U/s. 250(6) of the Act for the AYs: 2011-12 and 2013-14.
At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeals as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and is awaiting to receive Form-3 from the Revenue. It was therefore pleaded, that the appeals of the assessee may be allowed to be withdrawn as per the scheme.
The Ld. DR conceded to the request of the Ld.AR.
Having heard both the parties through video conference, We are inclined to allow the appeals of the assessee to be withdrawn yielding to the prayer of the Ld. AR as the assessee has preferred to avail the Vivad- se-Vishwas Scheme for the A.Y.: 2011-12 and 2013-14 by filing Form No.1 & 2. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss both the appeals of the assessee as withdrawn. However, we also make it clear that, if the assessee’s cases are not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Petitions before the Tribunal within the time limit prescribed under the Act to reinstate the appeals. It is ordered accordingly.
Order Pronounced in the open Court on 06th January, 2021.