SHRI MAHESHBHAI SHANTILAL PATEL,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

These four appeals filed by the assessee arise from the separate orders of the Commissioner of Income Tax (Appeals)-11, Ahmedabad, all dated 09.10.2019, passed for Assessment Years 1991-92 to 1994-95.

We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and has also placed on record copies of Form No.3 before the Tribunal in this regard and hence request was made orally for withdrawal of appeals under the said Scheme.

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

We have considered the submissions of the assessees for withdrawal of the appeals under the Sheme “Vivad se Vishwas”. In the light of aforesaid request made , 580, 581 & 582/Ahd/2020 A.Ys.: 1991-92, 1992-93, 1993-94 &1994-95 Page 2 of 2 by the assessee, all the appeals are dismissed as withdrawn.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 appeals for hearing before the ITAT in accordance with law.

In the result, all the appeals are dismissed as withdrawn.