RAM GOPAL JAIN,MUZAFFARPUR vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee Shri Rahul Anand dated 29.12.2020 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no.3 which is available in file. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2015-16, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal.

In the result, the appeal of assessee is dismissed as withdrawn.