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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:
At the outset itself, Shri Rasesh Shah, CA appeared on behalf of the assessee stated that assessee has submitted an application in the Registry dated 17.06.2021 stating therein that he 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 12.01.2021, vide Certificate No.203569670120121 issued by Principal Commissioner of Income Tax, Surat- 1 for 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 heard both the parties and 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
A.Y. 2012-13 Bharatbhai Jayantibhai Patel did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.
In the result, appeal of the Assessee ( ) is dismissed as withdrawn.