MUKESH D. MANGLANI,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 30.10.2021, the assessee has submitted that he has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that he had already deposited the required amount as per Form No.3 issued by the Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. The application of the assessee dated 30.10.2021 requesting for withdrawal of appeal under the said scheme is also placed on record.

The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee.

We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the assessee vide his application dated 30.10.2021, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fail to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law.

In the result, the appeal of the assessee is dismissed as withdrawn.