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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINIShri Dipakkumar M. Patel,
O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Sapnesh Sheth, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of Form No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 25.03.2021 was also placed before the Bench. Shri Sapnesh Sheth, on behalf of the assessee, by way of a letter dated 20.04.2021, submitted that assessee has prayed for withdrawal of the appeal to which, the learned Departmental Representative (in short “the Ld. DR”) did not raise any objection.
We have heard both the parties and gone through the Form No.3 along with Acknowledgement No.305095730250321 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. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is
In the result, the appeal of the assessee (in for AY.2014-15) is dismissed as withdrawn.
Order pronounced on 21/05/2021 at the time of Virtual Court Hearing.