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आदेश/Order
PER N.K. SAINI, VICE PRESIDENT
Both the above appeals by the assessee are directed against the separate orders of Ld.
Commissioners of Income Tax (Appeal)-5 Ludhiana dt. 24/05/2019.
In both the above appeals the Ld. Counsel for the Assessee furnished separate applications for withdrawal of the appeals.
During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee had availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department had issued Form No. 3, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn. The details of above said certificates are as under:
Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Sanjay Bajaj 643612380131020 2. ITA No. 1123/Chd/2019 Shri Sanjay Bajaj 643478160131020
The Ld. DR did not object if the above appeals of the assessee are dismissed as withdrawn.
In view of the above the appeals of the assessee are dismissed as withdrawn.
In the result, appeals of the assessee are dismissed.
Order pronounced on 27/10/2020.