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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM
O R D E R
PER DR. A. L. SAINI, ACCOUNTANT MEMBER:
At the outset itself, Shri Gautam B. Desai, Learned Counsel for the assessee, submitted before the Bench that Assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of FORM-3 for each assessment year under ‘the Direct Tax Vivad Se Vishwas Act, was also placed before the Bench.
The assessee has requested the Bench to withdraw the appeal relating to A.Y. 2010-11 pertaining to A.Y.2011-12 pertaining to ITA No.767/SRT/2018. The assessee has submitted before the Bench separate FORM-3, for Vivad Se Vishwas Act, 2020 the details of which are as follows:
i) For FORM-3, dated 13.12.2020 vide acknowledgment no.811871550131220 issued by PCIT, Valsad. ii) For A.Y. 2011-12, FORM-3, dated 19.12.2020 vide acknowledgment no.845768720191220 issued by PCIT, Valsad. 3. Shri Gautam B.Desai, learned Counsel for the assessee by way of letter dated 21.12.2020 requested the Bench to withdraw these two appeals as the assessee has ITA No’s.766 & 767/SRT/2018/ A Y’s: 2010-11 & 11-12 Hemalkumar Pravinbhai Desai, opted the benefit for Vivad Se Vishwas Act, 2020 to which, learned Departmental Representative did not raise any objection.
We have heard both the parties and gone through FORM-3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of these two appeals. The Ld. DR for the Revenue did not have any objection if these said appeals are withdrawn by the assessee. Consequently, we treat these two appeal as withdrawn.
In the result, both the appeals of the assessee (in AY.2010-11 and for AY.2011-12) are dismissed as withdrawn. Order is pronounced on 30/12/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.