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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM
O R D E R
PER DR. A. L. SAINI, ACCOUNTANT MEMBER:
Captioned appeal filed by the assessee pertaining to the assessment year 2010-11, is directed against the order passed by the ld.Commissioner of Income Tax(Appeals)-3, Surat dated 13.06.2018.
None appeared on behalf of the assessee. We have heard Ld.Departmental Representative for the Revenue and note that assessee’s appeal in 2010-11, which relates to penalty under section 271(1)(c) of the Act, has listed for hearing today i.e. on 06.07.2021. The assessee informs the Bench by way of letter dated 03.06.2021 that he has already filed an application in Form No.1 and 2 for settlement of its case under the Vivad se Vishwas Scheme 2020. The assessee’s application under Vivad Se Vishwas Scheme, for its penalty appeal has been approved by the Ld.Pr.CIT, Surat-3 bearing Certificate No.364163300230620 dated 23.06.2020 is also placed before the Bench.
A.Y. 2010-11 Mansukhbhai Jadavbhai Sakariya The Assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.
We have gone through 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 The Ld.Sr.DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.
In the result, appeal of the Assessee ( ) is dismissed as withdrawn.