SHRI HARCHARAN LAIKER,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

An application for withdrawal of this appeal has been filed by the assessee vide letter dated 11/03/2021. The contention made in the said application reads as under: “The above appeal is fixed for hearing on 12/03/2021. It is submitted that appellant filed an application in ‘VIVAD SE VISHWAS’ Scheme, 2020 on 10/10/2020. The ld PCIT, Jaipur-2 has issued

2 ITA 1091/JP/2019_ Sh. Harcharan Laiker Vs ACIT certificate No. 226746680250121 in Form No. 3 on 25/01/2021. A copy of said certificate is enclosed herewith. In the circumstances it is prayed your honor that appellant may kindly be allowed to withdraw the appeal pending for disposal before your honor. Thanking you Yours faithfully, For B. Khosla & Co. Chartered Accountants (Counsel for Assessee)”

During the course of hearing the Ld. Counsel for the assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 226746680250121 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw his appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.