SH. SUNIL CHAND AGGARWAL,GURGAON vs. ITO, GURGAON

Learned counsel for the applicant submitted that the notice dated 16th July, 2018 for appearance on 8th October, 2018 was duly received in time but due to some misunderstanding on behalf of Sh. Sunil Chand Agarwal, who was busy in marriage preparation of her daughter, which was scheduled for January, 2019, he could not communicate with his counsel. He further submitted that non-appearance of applicant’s counsel in the present case is neither intentional nor mala fide. The applicant is very much interested in pursuing the appeal, therefore, the order dated 08.10.2018 may be recalled.

Learned DR has no objection on the request of learned counsel. 4. We have heard both the parties through Video-Conferencing and perused the relevant material on record. In our considered view, the applicant has explained reasonable and sufficient cause for recalling of the order dated 08.10.2018. Therefore, in the interest of justice, the order dated 08.10.2018 is hereby recalled. Accordingly, the Miscellaneous Application is allowed. ./2015 5. Apropos the appeal, at the outset, learned counsel for the assessee has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’. 6. Learned DR did not object to the same. 4. In view of above, we accept the request of the assessee for withdrawal of the appeal. However, if the dispute relating to tax