SHRI MUKESHBHAI MANJIBHAI PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, SURAT

At the outset itself, we note that Shri Ashwin K.Parekh –CA appeared on behalf of the assessee has submitted an application in the Registry dated 02.07.2021 stating therein 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 15.02.2021, vide Certificate No.261566710150221 issued by Principal Commissioner of Income Tax, Surat-1 for . 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 The Ld.Sr.DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.

In the result, appeal of the Assessee ( ) is dismissed as withdrawn.