PRAKASHKUMAR MANUBHAI DESAI,VAPI vs. THE INCOME TAX OFFICER, VAPI WARD-7, VAPI

The appeal in was listed for hearing on 21.09.2020, which relates to quantum assessment of Assessment Year (AY) 2009-10. The assessee filed an application for consolidation of Assessing Officer (AO) under section 271(1)(c) for same assessment year on certain addition/disallowance. In the said application the assessee made a request to consolidate the ITA No. 352/SRT/2017 with ITA No. 283/AHD/2016. The assessee in both the appeals filed an application for withdrawal of appeals, on the ground that the assessee has already filed an application for settlement of dispute 2 & 352/SRT/2017/AY.2009-10 Prakashkumar Manubhai Desai with the Revenue under Direct Tax Vivad Se Viswas Act, 2020 and would like to withdraw both the appeals.

The ld. Authorized Representative (AR) of the assessee made a submission on similar lines and pray for withdrawal of both the appeals. The ld. Departmental Representative (DR) has no objection if the assessee is allowed to withdrawal his appeals. Considering the contents of the application dated 22/08/2020 and the submissions made by ld. AR for the assessee, the assessee is allowed to withdrawal both the appeals. Resultantly, both the appeals are dismissed as withdrawn 3. In the result, both the appeals are dismissed as withdrawn. Order announced in Court at the time of hearing the appeals.