AMIT DAGA,KRBIAGLONG vs. INCOME TAX OFFICER, WARD-2, SILCHAR

At the outset, the Ld. Counsel for the assessee Shri Anil Kumar Agarwal brought to our notice that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and the Competent Authority had issued Form-3. So, he intends to withdraw the appeal. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2016-17 which has been accepted by the Revenue, there is no point in keeping the impugned appeal pending.

In the light of the aforesaid discussion, I treat this submission of the Ld. AR of the assessee informing the Tribunal the fact that assessee has received Form 3 from the competent authority, therefore, I allow the assessee to withdraw the impugned appeal. Amit Daga, AY 2016-17 5. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court on 13th November, 2020. Sd/- (Aby. T. Varkey) Judicial Member Dated : 13th November, 2020 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – Shri Amit Daga, Near FCI Godown, Village Dillaji P.O. Diphu, Dist Karbi Anglong, Assam-782460