DINESH KUMAR PAHUJA,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

This appeal of the assessee is directed against the order dated 02.12.2019 of CIT(A)-III, Lucknow for the A.Y. 2013-14.

At the time of hearing, ld. Counsel for the assessee has stated at bar that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been approved by the Department by issuing Form No.5. The assessee has also filed the application dated 25.02.2021 for withdrawal of the appeal. Ld. Counsel has referred to the Form No.5 issued by the Pr. CIT (Central), Lucknow and submitted that the appeal of the assessee may be allowed to be withdrawn. 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 DR has raised no objection if the appeal of the assessee is dismissed as withdrawn.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 Vivad Se Vishwas Scheme and the application of the assessee have been considered by the competent authority by issuing Form No.5, therefore, the present appeal of the assessee is not maintainable and the same is dismissed.

In the result, the appeal filed by the assessee is dismissed as withdrawn.