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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI
O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, we note that these assessees submitted letter dated 09.04.2021 stating that they have 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 these assessees in the Income Tax Department on 06.04.2021 was also placed before the Bench. These assessees, by way of a letter dated 09.04.2021 prayed the Bench for withdrawal of the appeals 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 Nos.338229340060421 & 338228100060421 respectively, filed by both assessees to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that these assessees have prayed for withdrawal
2 & 2925/AHD/2014 Assessment Year.2009-10 Hemlataben R Patel & Pravinbhai R Patel of the appeal. The ld. DR for the revenue did not have any objection if these two appeals are withdrawn by the assessee. Consequently, we treat these two appeals as withdrawn. The Assessing Officer is directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021.
In the result, the appeals of the assessees (in & 2925/AHD/2014 for AY.2009-10) are dismissed as withdrawn.
Order pronounced on 23/04/2021 at the time of Virtual Court Hearing.