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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE
O R D E R
Per N.K.Choudhry, Judicial Member :
These appeals by the assessees are directed against the separate orders of Commissioner of Income Tax (Appeals), Vijayawada, dated 17/04/2018 and 20/04/2018 for the Assessment Year 2014-15.
The Assessees have preferred the instant applications under consideration for withdrawal of the appeals.
2 & 233/VIZ/2018 (Smt. Khushboo Jain & Smt.Sobha Solanki) 3. During the course of hearing, the Ld. Counsel for the Assessees submitted that since the Assessees have availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Forms No. 3 in response to the applications filed by the Assessees under the scheme, therefore the appeals of the Assessees may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.
The Ld. DR raised no objection, if the appeals of the Assessees are allowed to be dismissed as withdrawn.
Having heard the parties and perused the applications for withdrawal of the appeals and Forms No. 3 (Copy already on record) issued by the Department. Considering the facts and circumstances, the appeals of Assessees are liable to be dismissed as withdrawn with liberty to the Assessees to seek recall of the order as prayed for in accordance of law, hence ordered accordingly. 6. In the result, instant appeals of the Assessees stands dismissed as withdrawn.
Order Pronounced in open Court on this 22nd day of Dec., 2020.