SHRIMATI TARA MATI ,JALANDHAR vs. INCOME TAX OFFICER, WARD-I(4), JALANDHAR

These appeals have been preferred by the assessee against the orders dated 22.02.2018 impugned herein passed by the Ld. CIT(A)-1, Jalandhar u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2011-12.

The assessee has preferred an application dated 11.01.2021 under consideration for withdrawal of the appeals.

At the outset, it was observed that there is delay of nine days in filing the instant appeals. The assessee has claimed that the appellate orders were handed over to the original counsel who forgotten to send the same along with relevant documents to Sh. Surinder Mahajan, CA for filing of appeals, which resulted into nine days delay in filing of the same. The assessee has already initiated the process to avail the benefits of Vivad se Vishwas Scheme under the Direct Tax Vivad se Vishwas Act, 2020 and willing to deposit the relevant taxes and therefore praying for condonation of delay.

During the course of hearing, ld. AR for the assessee further submitted that since the assessee has availed the Vivad Se Vishwas Scheme and the Income Tax Department has issued Form No.3, dated 18.12.2020 in response to the applications, therefore appeals of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstance(s) would arise in future.

The Ld. DR raised no objection, if the appeals of the assessee are allowed to be dismissed as withdrawn.

Having heard both the parties and perused the application for withdrawal of the appeals and Form No.3 (Copy already on record) issued by the Department. Considering the peculiar facts and circumstances of the case, the appeals of assessee are liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.

In the result, appeals of the assessee stands dismissed as withdrawn.