VINODBHAI VIRJIBHAI GODHANI,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(4), SURAT

At the outset itself, Shri Nitin Gheewala, Learned Counsel for the assessee, submitted before the Bench that Assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020” and received FORM-3 dated 18.12.2020 from the Competent Authority under ‘the Direct Tax Vivad Se Vishwas Act Scheme. Shri Nitin Gheewala, CA, on behalf of the Assessee, by way of a letter dated 18.12.2020, submitted that assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

We have heard both the parties, the assessee has received FORM-3 dt:18.12.2020 and has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020 and prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.