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Income Tax Appellate Tribunal, “ SMC ” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD
आदेश / O R D E R
PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
The captioned appeal arises from the order of the Commissioner of Income Tax (Appeals)-10, Ahmedabad [‘CIT(A)’] dated 28/03/2018 for Assessment Year 2013-14.
The captioned assessee has sought to withdraw his above appeal on the ground that he has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsel for the assessee at the outset has submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently
Shri Mahendra Chimanlal Vora vs. ITO Asst.Year: 2013-14 -2- requested that his request for withdrawal of appeal may please be granted.
The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.
In the light of oral request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the Assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law.