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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI VIJAY PAL RAO & SHRI RAMIT KOCHAR
Assessment Year: 2012-13 Shri Dinesh Kumar Pahuja v. Assistant Commissioner of C-206, 2nd Floor, Lotus Income Tax, Central Circle Apartment 49/39, Taskhand Allahabad, U.P. Marg, Civil Lines, Allahabad PAN:AESPP3569D (Appellant) (Respondent) Appellant by: S.K. Jaiswal C.A Respondent by: Nidhi Verma Singh. (CIT DR). Date of hearing: 31.08.2021 Date of pronouncement: 31.08.2021 O R D E R This appeal by the assessee is directed against the order dated 2nd December, 2019 of CIT(Appeal) for the assessment year 2012-13.
At the time of hearing, the Ld. AR of the assessee has stated at Bar that the assessee has opted for Vivad Se Vishwash Scheme, 2020 and therefore, the assessee does not want to pursue the appeal. He has filed an application dated 28.08.2021 in this respect whereby the assessee has prayed for withdrawal of the appeal. He has also filed a copy of Form No. 3 issued by the Competent Authority and submitted that in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme, 2020 he does not want to pursue the present appeal and the same may be dismissed as withdrawn. On the other hand, The Ld. DR has raised no objection if the appeal of the assessee is dismissed as withdrawn.
Accordingly, in view of the fact that the assessee has already opted for settlement of tax disputes under Vivad Se Vishwash Scheme, 2020 and the Designated Authority has issued Form No. 3, the request of the assessee to withdraw the present appeal is allowed. Hence, the present appeal of the assessee stands dismissed being withdrawn.
In the result, the appeal of the assessee for the assessment year 2012-13 is dismissed as withdrawn on the grounds that the assessee has availed Vivad Se Vishwas Scheme, 2020.
Order pronounced in the open Court through video conferencing on 31.08.2021 at the time of hearing.