MARIA'S PUBLIC EDUCATIONAL TRUST,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

From a perusal of a letter dated 08.02.2021 which is placed before me, it is discerned that the assessee has decided to opt for the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’) and prays for withdrawal of the appeal subject to caveat that, in case if the competent authority does not accept its proposal (Form no. 1 and 2) then, the assessee may be allowed to move appropriate application before this Tribunal for recalling this order for restoration of appeal. In the light of the aforesaid facts discussed, I allow the assessee to withdraw the appeal subject to caveat that in case if the competent authority does not accept the proposal of the assessee to opt for the scheme or if the assessee changes its mind not to opt for the scheme for whatever reasons, then, it is given the liberty to move an application for recalling this order. Subject to the aforesaid caveat, I allow the assessee to withdraw the appeal. Needless to say that by allowing the assessee to withdraw the appeal will not come in Maria’s Public Educational Trust A.Y. 2007-08 the way of competent authority in processing Form no. 1 and 2 filed by the assessee as per the scheme.

In the result, the appeal of the assessee is dismissed as withdrawn.