SMT. USHA ARUNKUMAR VERMA L/H. OF LATE ARUNKUMAR UDAICHAND VERMA,BARODA vs. THE INCOME TAX OFFICER, WARD-6(1), BARODA

The captioned two appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

The captioned assessees have sought to withdraw the appeals listed above on the ground that they have opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that they do 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 he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

We have taken note of the delay in each appeals of 153 days in filing appeal before the Tribunal. Taking into consideration the larger interest of the assessee seeking to avail the ongoing VSV Scheme, 2020, we find that condonation of delay would not prejudice the interest of Revenue in any manner. Hence, without going into the merit of the prayer, the delay is condoned. The assessee thus is be at liberty to avail the benefit of VSV Scheme. & 333/Ahd/15 (Smt. Usha A. Verma vs. ITO) A.Ys. 2009-10 & 2010-11 - 3 -

In the light of oral/written requests made on behalf of the assessee, both the appeals are dismissed as withdrawn.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In the result, both appeals of assesse are dismissed as withdrawn.