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PER N.K. SAINI, VICE PRESIDENT
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Ludhiana dt. 16/05/2018.
The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:
Sub: Request for permission to withdraw appeal in the case of Sh. Dipinder Singh Sekhon, 276, Maya Nagar, Ludhiana.... A/Y 2015-16 ... PAN: AJTPS7414E ................. Sir, Respectfully it is submitted that in the case of Sh. Dipinder Singh Sekhon is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeal as the appellant has moved before Ld Principal Commissioner of Income Tax-1, Ludhiana under "Vivad Se Vishwas Scheme" Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 28.02.2021, copy of the same is enclosed.
Thanking you
Yours faithfully Sd/- (Ashwani Kumar) C.A. Counsel for the Appellant 3. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has issued Form 3 bearing Certificate No. 276538430280221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
(Order pronounced in the open Court on 16/03/2021)