SMT. SEEMA DALMIA,,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-2,, VADODARA

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-12, Ahmedabad (‘CIT(A)’ in short), dated 11.05.2018 arising in the assessment order dated 26.02.2016 passed by the DCIT, Central Circle-2, Baroda under Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.

The captioned assessee has sought to withdraw the appeal 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 has submitted that they do [Seema Dalmia vs. DC IT] A.Y. 2014-15 - 2 - not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequently requested that his application for withdrawal of appeal 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.

In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn.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 appeal for hearing before ITAT in accordance with law.

In the result, the captioned appeal is dismissed as withdrawn. This Order pronounced on 11/01/2021