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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD
आदेश/O R D E R
PER BENCH :
The captioned six appeals have been filed at the instance of the assessee against the common order of the Commissioner of Income Tax (Appeals)-12, Ahmedabad (‘CIT(A)’ in short), dated 09.08.2017 arising in the penalty orders all dated 21.10.2015 passed by the to 2415/Ahd/2017 (Shri Karmvirsingh G. Rajpurohit) - 2 - Assessing Officer (AO) under s. 271(1)(b) of the Income Tax Act, 1961 (the Act) concerning AYs. 2008-09 to 2013-14.
The captioned assessee has sought to withdraw the appeals listed above 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 have submitted that he does not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequently requested that their applications for withdrawal of appeals may please be granted. Reference was also made to written requests in this regard.
The ld. Departmental Representative for the Revenue stated that she has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.
In the light of oral/written request made on behalf of the captioned assessee, all the appeals are dismissed as withdrawn.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 appeals for hearing before ITAT in accordance with law.
In the result, all six appeals are dismissed as withdrawn.
This Order pronounced on 12/02/2021