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आदेश/Order
PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dt. 31/10/2019 of CIT(A), Shimla, H.P.
During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Ld. Counsel for the assessee which reads as under:
M/s Bholpal Singh Vs. ITO (Nahan) Sirmour Most respectfully showeth, 1. That the assessee had filed application under VIVAD SE VISHWAS SCHEME for the above case. 2. That the Form No. 3 certificate under sub section (1) of Section 5 of the Direct Tax VIVAD SE VISHWAS Act 2020 issued by the Principal Commissioner of Income Tax Chandigarh -1 is attached herewith.
3. In view of above it is respectfully prayed that kindly allow the Assessee for withdrawing the above cited appeal filed against the order of CIT(Shimla).
Through. Sd/- Laljee Agerjeet, C.A
In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate no.368496390260620, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 18/01/2021).