SHRI DHANSUKHBHAI MAGANBHAI PATEL,,SURAT vs THE INCOME TAX OFFICER, WARD-3(2)(2),, SURAT

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI

For Appellant: Shri Ankush Dugar, CA

For Respondent: Ms Anupama Singla, Sr. DR

Hearing: 19.02.2021Pronounced: 19.02.2021

O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Ankush Dugar, Learned Counsel for the assessee, submitted before the Bench that Assessee Company 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 24.12.2020 was also placed before the Bench. Shri Ankukh Dugar, on behalf of the assessee, by way of a letter dated 06.01.2021, submitted that assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative (DR) 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. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.

Order is pronounced on 19/02/2021 at the time of Virtual Court Hearing.

SHRI DHANSUKHBHAI MAGANBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(2)(2),, SURAT