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आदेश/Order
Per R.L. Negi, Judicial Member:
The assessee has filed the captioned appeals against the two separate orders dated 18.12.2018 passed by the Commissioner of Income Tax (Appeals) Palampur, (for short ‘the CIT(A ), pertaining to the assessment year2011-12. Vide first order the Ld. CIT(A) has dismissed the appeal filed by the assessee, against the assessment order u/s 143(3) of the Act and vide second order the Ld. CIT(A) has dismissed the appeal filed by the assessee against penalty order passed u/s 271(1)(c) of the Act.
2 2. At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeals under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel further submitted that an application for withdrawal of the said appeals has already been filed. Hence, the same may be allowed and the assessee may be permitted to the withdraw the said appeals
The Ld. Departmental Representative did not oppose the application filed by the assessee.
In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss both the appeals as withdrawn.
Order pronounced on 14.12.2020.