ASHWIN BHIKHUBHAI TANDEL,NA vs. ARIVS.ITO(INTERNATIONAL TAXATION), SURAT

At the outset itself, we note that Shri Sujesh Suratwala, CA appeared on behalf of the assessee and has submitted FORM-3 to this Bench dated 06.01.2021 and has stated that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of FORM-3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 29.12.2020, vide Certificate No.941249950291220 issued by Commissioner of Income Tax (IT & TP), Ahmedabad at Surat for Appeal Reference Number.707/SRT/2018 is also placed before the Bench. The Assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

We have gone through the FORM-3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld.Sr.DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

In the result, appeal of the Assessee (ITA No.707/SRT/2019 AY.2012-13) is dismissed as withdrawn.