GENERAL MOTORS INDIA PRIVATE LIMITED,,PANCHMAHAL vs. THE DY. CIT., PANCHMAHAL RANGE,, GODHRA

These appeals filed by assesse arise from order of the Ld. CIT(A), Ahmedabad, in proceedings under the Income Tax Act 1961; in short “the Act”.

The assesses filed written submissions to withdraw the appeals on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in their submissions the assesses have also enclosed the copies form no.-3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assesses under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the Ld. Counsels for the assesses at the outset have submitted that they do not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 have been approved by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted.

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 assesses for withdrawal of the appeals as their applications have been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2)

In the result, both the appeals filed by assesse are dismissed as withdrawn.