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Income Tax Appellate Tribunal, “C”
Before: Sri J. Sudhakar Reddy & Sri A.T. Varkey
Date of concluding the hearing : March 05, 2021 Date of pronouncing the order : March 05, 2021 ORDER Per Bench:- All these appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).
None appeared on behalf of the assessees. At the outset, it is noticed from the letters of the Ld. ARs of the assessees that the assessees had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of these appeal and the competent authority has issued Form no. 3, a copy of the said letters along with Form No. 3 is Sradha Jain Dipti Basak available in file, which is before us. Therefore, taking into consideration the fact that since the assessees have opted for the “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeals pending. In the light of the aforesaid discussion and the fact that assessees have opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessees to withdraw the impugned appeals.
In the result, all the appeals of assessees are dismissed as withdrawn.
Kolkata, the 5th March, 2021.