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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, Honble & SHRI ARJUN LAL SAINI, Honble
O R D E R PER BENCH: At the outset itself, Shri A.GopalaKrishnan, CA, Learned Counsel for the assessee, submitted before the Bench that Assessee Company has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of Form No. 1 and Form No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 13.08.2020 were also placed before the Bench. Shri A. Gopalakrishnan, on behalf of the Assessee Company, by way of a letter dated 26.09.2020, submitted that assessee company prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.
We have heard both the parties and gone through Form 1 & 3 filed by the assessee to avail the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee company has prayed for withdrawal of both the appeals. The Ld. DR for the Revenue did not have any objection if the said appeals are withdrawn by the assessee company. Consequently, both these appeals, are dismissed as withdrawn.
Smt. Sandhya Kantilal Koli Vs. ITO, Vapi Ward-8, Vapi. ITA No’s.313/AHD/2016 & 3383/AHD/2016 for A.Y.2005-06
In the result, the two appeals of the assessee (in & A.Y. 2005-06) are dismissed as withdrawn.
Order pronounced in the open court on 15-10-2020 while hearing the appeal.