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आदेश/Order
PER N.K. SAINI, VICE PRESIDENT Both the above appeals by the assessee are directed against the separate orders of Ld. Commissioners of Income Tax (Appeal), Panchkula dt. 31/12/2019.
During the course of hearing none appeared on behalf of the assessee but the Ld. Counsel for the Assessee furnished different applications for withdrawal of these appeals. Since the content of the applications in both the above cases are almost same except Appeal Number and Assessment Year, therefore we reproduce hereunder application moved in which read as under :
Re: Amar Bakshi A.Y.: 2012-13 Appeal No: ITA 189/CHANDI/ Subject: Request for withdrawal of appeal for the captioned case Respected Concerned With reference to the captioned case the assessee wishes to submit before your goodself the following:-
The assessee has opted for Vivad Se Vishwas Scheme introduced by the Govt, of India vide application dated 03.12.2020.
The application has been duly accepted by the concerned jurisdictional income tax authority.
3. Please find attached copy of Form 3 issued by the jurisdictional income tax authority duly accepting the application submitted by the assessee under the Vivad Se Vishwas Scheme. Copy of Form 3 is attached as Annexure 1.
4. In light of the above facts the assessee requests you to kindly drop the pending appeal as the assessee has opted for settlement under VSVS.
Further your goodself is requested to consider the above stated facts and close the proceedings at your end with immediate effect. Further if any additional documents are required for closing the proceedings the assessee will be delighted to provide the same. Thanks and Regards Sd/- For the assessee CA Brij Bhushan Sharma Authorized Representative 9878434656
During the course of hearing, it is noticed that the assessee had availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department had issued Certificate in Form No. 3/5, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn. The details of above said certificates are as under:
Sl.No. Appeal No. Name of Case Certificate No.
The Ld. DR did not object if the above appeals of the assessee are dismissed as withdrawn.
In view of the above the appeals of the assessee are dismissed as withdrawn.
In the result, appeals of the assessee are dismissed.
(Order pronounced in the Court on 27/01/2021).