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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI
Appellant by None. Respondent by Shri Ritesh Mishra, CIT(DR) Date of hearing 30/04/2021 Date of pronouncement 03/05/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that assessee submitted letter dated 20.04.2021 stating that he 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 16.12.2020 was also placed before the Bench. The assessee, by way of a letter dated 20.04.2021 prayed the Bench 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.826922600161220, 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 DR for the revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.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 directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.
2 ITA. 136/SRT/2018/AY.2014-15 SML Finance Limited 3. In the result, the appeal of the assessee (in AY.2014-15) is dismissed as withdrawn.
Order pronounced on 03/05/2021 at the time of Virtual Court Hearing.