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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI
O R D E R PER Dr. A. L. SAINI, ACCOUNTANT MEMBER:
At the outset itself, Shri A. Gopalakrishnan, 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 No. 3 under ‘the Direct Tax Vivad Se Vishwas Act’, filed by the assessee in the Income Tax Department on 24.06.2020 was also placed before the Bench. The assessee by way of a letter dated 14.09.2020, prayed the Bench 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 No. 3 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn.
/AY.2007-08 Ramzan Abbas Shaikh 3. In the result, the appeal of the assessee (in is dismissed as withdrawn.