JATIN KAMPANI,MUMBAI vs. DCIT CPS TDS, GHAZIABAD

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee contest combined order of learned first appellate authority on certain grounds of appeal

in the matter of levy of fees u/s 234E for various quarters of Assessment Year 2013-14. The appeals have been filed with a delay of 60 days, the condonation of which has been sought by the assessee on the strength of affidavit dated 25/03/2019. The delay has been attributed to the adverse medical conditions being faced by assessee’s father. After going through the contents of the affidavit, we condone the delay and admit the appeals.

2. The registry placed on record assessee’s letter dated 19/01/2021 wherein it has been stated that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for all the appeals under consideration and therefore seek withdrawal of the appeals. The Ld. DR submitted that the appeals may be dismissed.

3. In view of foregoing, all the appeals stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4. All the appeals stands dismissed as withdrawn. Order pronounced on 10th February, 2021.