M/S MAHARAJA SALT TRADERS,NAWADA vs. I.T.O., WARD-2(5), BIHARSHARIF

Assessee has furnished an application for adjournment of the appeal stating therein as under:- “1. The captioned appeal is fixed for hearing on 18th of January, 2021.

2. It is respectfully submitted that appellant has filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of Form 1 and Form 2 are enclosed of this application.

It is therefore prayed that captioned appeal may kindly be adjourned to be taken up after receipt of Form 3 from the Learned Pr.cit. The appellant shall immediately communicate on receipt of Form 3 so as to withdraw the captioned appeal.

The appellant shall be highly grateful for the kind acceptance of the prayer mentioned here-in-above. Yours sincerely, For IPSO legal Sd/- Shyam Sundar Shyam Sundar Counsel for the assessee A.Y. 2012-13 M/s Maharaja Salt Traders Vs. ITO Wd-2(5), Biharsharif Page 2 3. During the course of hearing the Ld. Counsel for the Assessee has submitted that since the assessee has availed the “Vivad Se Vishwas Scheme 2020” and that Form 3 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020 is awaited therefore, the appeal of the assessee may be adjourned, in the alternative protection may be granted that if the application under the scheme is rejected by the authorities, the present appeal may be restored. He has submitted that if such an assurance is recorded in the order, he may be allowed to withdraw the present appeal before the Tribunal. The Ld. DR has not objected to the conditional withdrawal of the appeal.