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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 Gopalakrishnan Aiyer-CA, Learned Counsel for the assessee, submitted before the Bench that both 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, for each appeal separately filed by the assessee in the Income Tax Department on 19.12.2020, vide Certificate
ITA’s No.171 & 172/SRT/2018 for A.Y. 2013-14 Neeraj Premnarayan Maheshwari & Vinay Premnarayan Maheshwari No.845327250191220 issued by Principal Commissioner of Income Tax, Valsad for 19.12.2020, vide Certificate No.845726730191220 issued by Principal Commissioner of Income Tax, Valsad for were also placed before the Bench. Shri Gopalakrishnan Aiyer, Authorised Representative, on behalf of the Assessees, submitted that 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 The Ld.Sr.DR for the Revenue did not have any objection if the said appeals are withdrawn by the assessee company. Consequently, we treat both these appeals as withdrawn.
In the result, both the appeals of the Assessee (in 172/SRT/2018 for AY.2013-14) are dismissed as withdrawn.