SHRI BATUKBHAI C.MANIYA(HUF),,SURAT vs. INCOME TAX OFFICER-WARD-3(3)(1),, SURAT

At the outset itself, we note that the assessee has submitted a letter dated 06.01.2021 before the Bench and requested that he 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, filed by the assessee in the Income Tax Department on 12.12.2020, vide Certificate No.808850530121220 issued by Principal Commissioner of Income Tax, Surat-1, was also placed before the Bench to which, learned Departmental Representative did not raise any objection.

We have heard ld.Sr.Departmental Representative for the Revenue 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 this 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.