T.S.NAGABHARANA ,BANGALORE vs. THE INCOME TAX OFFICER WARD-2(3)(5), BANGALORE

This appeal filed by the assessee is directed against the Assessment Order passed by the Dy. Commissioner of Income Tax, Circle 7(1)(1), Bengaluru dt.27.01.2016 for the Assessment Year 2010-11.

None appeared at the time of hearing, the assessee has submitted a letter dt.09.12.2020 stating that he has opted to file an application under the Vivad Se Vishwas Act, 2020. Accordingly, the assessee furnished Certificate in Form 3 as Vivad Se Vishwas Act, 2020 passed on 19.11.2020. In view of the above, the assessee opted to withdraw the appeal vide his letter dt.9.12.2020 placed in the file.

On the other hand, the learned Departmental Representative submitted that the assessee has furnished Form 3 from the Department dt.19.11.2020 and wish to withdraw the appeal and no objection to withdraw the pending appeal before the ITAT.

We have heard the ld. DR and perused the material on record. Since the assessee has opted for Vivad Se Vishwas Act, 2020 and received Form 3 from the Department dt.09.12.2020 and the assessee has already filed the Form 3 under the above said scheme, we are of the view that no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn. Further the assessee is at liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.