SHRI AFTAB AHMED KHAN,MUMBAI vs. ITO-22(1)(1), MUMBAI

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-34, Mumbai ( in short ‘the CIT(A)’) dated 30/11/2018 for the assessment year 2005-06.

A request letter dated 30/12/2020 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). Shri Aftab Ahmed Khan assessee in person appeared alongwith Shri Dipak Sidhiwala, ld. Authorized Representative for the assessee and made a statement that since he has filed declaration under VSVS he wants to withdraw the appeal at this stage.

Shri Sushil Kumar Mishra, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeal to avail the benefit of ‘VSVS’.

In view of the statement made by assessee in person, the assessee is allowed to withdraw the appeal. Thus, the appeal of assessee is dismissed as withdrawn.

Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [ Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]

The appeal is dismissed as withdrawn with the liberty aforesaid.