ATS EDUCATION TRUST,DERA BASSI vs. ITO,WARD-1, PATIALA

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:

Sub: Withdraw of Appeal before ITAT-ITA 48/CHANDI/2020 due to adoption of VIVAD se VISHWAS Scheme. Dear Sir, Its hereby submitted that Appeal No-ITA 48/CHANDI/2020 is under process with ITAT under the name of M/s ATS Education Trust V/s PCIT, Patiala. In due course of proceeding of appeal Govt. introduced VIVAD se VISHWAS Scheme to reduce the litigation. And our organization M/s ATS Education Trust adopted the same. In due course we submitted the required for under VIVAD se VISHWAS Scheme and dept issued the certificate no. 798190930091220 dated 09/12/2020.

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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.