Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED
आदेश/O R D E R
PER RAJPAL YADAV, VICE PRESIDENT :
The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-8, Ahmedabad dated 3rd October 2017 passed for Assessment Year 2012-13.
When this appeal was called for hearing, no one has come present on behalf of the assessee and, therefore, it was adjourned to 15th June 2021. The Bench has accordingly directed for issuance of fresh notice of hearing; however, after rising of the Bench, an email has been received in the Registry from the office of the Chartered Accountant, Shri Sunil R. Dad. In the email, it has been submitted that the assessee has resolved its dispute under the scheme “Direct Tax Vivad Se Vishwas Scheme, 2020”. The Registry
Shyam Infraspace Pvt Ltd Vs. DCIT AY : 2012-13 2 has placed on record copy of this email dated 26.03.2021 alongwith application of the assessee for withdrawal of appeal as well as copy of Form No.3, i.e. Certificate under sub-Section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails 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 ITAT in accordance with law.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the Court on 5th April 2021 at Ahmedabad.