VARSHABEN VINODBHAI MODI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(4),, AHMEDABAD

The assessees filed written submissions to withdraw the appeals on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020.

The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessees.

We have considered the submissions and applications of the assessees for withdrawal of the appeals. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. During the course of appellate proceedings before us, the ld. Departmental Representative is asked to file the confirmation of payment of taxes in respect of the following appeals by the Revenue against which the assessees have opted for VSV Scheme, 2020 1. (Shri Vijaykumar Jain) 2. ITA No. 552/Ahd/2019 (Friends of WWB, India,) 3. ITA No. 424/Ahd/2020 (Friends of WWB, India) In response the ld. Departmental Representative in the case of ITA 1759/Ahd/2019 has confirmed the payment of tax under VSV Scheme, 2020 by the assessee vide letter dated 07-06-2021 along with copy of challan. Similarly, in the other two cases vide ITA Nos. 552/Ahd/2019 (Friends of WWB, India,) & ITA 424/Ahd/2020 (Friends of WWB, India,), the ld. Departmental Representative has also confirmed the payment of taxes by the assessee under VSV Scheme, 2020 vide letter dated 07-06-2021 along the copies of challan. In the light of the provision made in the scheme and after considering the material on record, the aforesaid requests for withdrawal of appeals of the assessees to avail the VSV Scheme, 2020 in accordance with law is allowed.

In the result, all the six appeals including one cross objection are dismissed as withdrawn.