PADMABEN D PATEL,VAPI vs. ITO, WARD-7, VAPI, VAPI

At the outset itself, we note that Shri Mehul Shah, CA appeared on behalf of the assessee has submitted that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. He further submitted that Form-3 is still awaited, therefore a conditional order may be passed by the Tribunal. The Ld.Counsel, prayed for withdrawal of these three appeals to which, the learned Departmental Representative did not raise any objection.

We have heard both the parties and we note that the assessee has opted for the benefit of ‘Vivad Se Vishwas Scheme’ and also noted that Form-3 is still awaiting, however, Ld.Counsel has prayed for withdrawal of these three appeals by passing conditional order, that in any event assessee’s application is rejected under the Vivad Se Vishwas Scheme, then order of the Tribunal may be recalled. The ITA No’s.70 to 72/SRT/2019 for A.Y. 2010-11, 12-13 & 13-14 Padmaben D Patel Ld.Sr.DR for the Revenue did not have any objection if the said appeals are withdrawn by the assessee. Consequently, we treat these appeals as withdrawn.

We further make it clear that if the assessee’s application under Vivad Se Vishwas Scheme has not been settled by the Department, then assessee shall be free to move this Tribunal an application praying for recalling this order, then this order may be recalled.

In the result, these three appeals of the Assessee (in for A.Y. 2010-11, A.Y. 2012-13 and in ITA No.72/SRT/2019 for the AY.2013-14 are dismissed as withdrawn.