RAJENDRA KUMAR,ALLAHABAD vs. INCOME TAX OFFICE WARD-2(3) , ALLAHABAD

These two appeals by the assessee are directed against two separate orders of the Ld. CIT(A)-Allahabad dated 13.08.2019 for the A.Ys. 2006-07 and 2007-08 respectively.

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 for both the assessment years. The assessee has also filed the application dated 18.01.2021 for withdrawal of these appeals. Ld. Counsel has referred to the Form No.5 issued by the Pr. CIT and submitted that the appeals of the assessee may be allowed to be withdrawn. On & 121/ALLD/2019 Sri Rajendra Kumar the other hand, the ld. DR has not raised any objection if the appeals of the assessee are dismissed as withdrawn.

Accordingly, in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme to settle the dispute and outstanding dues for both the A.Ys. 2006-07 and 2007-08 and the application of the assessee under Vivad Se Vishwas Scheme has been approved by the competent authority (Pr. CIT) by issuing Form No.5, these two appeals of the assessee are allowed to be withdrawn and consequently the same are dismissed being withdrawn.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.