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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, None appeared on behalf of the assessee, however, the assessee submitted an application in the Registry dated 30.03.2021 stating therein that the 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 28.01.2021, vide Certificate No.229980420280121 issued by Principal Commissioner of Income Tax, Surat- 1 for ITA No.355/SRT/2017. The Assessee further prayed in the application 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A.Y. 2007-08 Shri Hirenkumar Dineshkumar Shah did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.
In the result, appeal of the Assessee (in AY.2007- 08) is dismissed as withdrawn.