JAI PRAKASH WASWANI,INDORE vs. ITO-5(5), INDORE

At the outset, Ld. Counsel for respective assessee submitted that the assessee(s) have opted for “Viwad Se Vishwas Scheme 2020” and as per rules framed for “Viwad Se Vishwas Scheme 2020”, the present appeals required to be withdrawn and therefore, request was made to withdraw.

Per contra, Ld. Departmental Representative (DR) did not oppose this request made by Ld. counsel for the assessee wishing to withdraw the instant appeals, in order to be eligible for opting “Viwad Se Vishwas Scheme 2020”.

We have heard rival contentions and perused the records placed before us. Ld. counsel for the assessee submitted that as the assessee has opted for “Viwad Se Vishwas Scheme 2020”. The assessee need to withdraw the instant appeal. Under these given facts and circumstances of the case, we hereby dismiss the appeal filed at the behest of the assessee as withdrawn for reason.