SHRI NAUSHAD SIDDIQUE,DARJEELING vs. I.T.O.,WARD-3(3), DARJILING

At the outset, the Ld. A.R of the Assessee Shri S. K. Tulsiyan submitted that the assessee has opted to file the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’) and has filed a letter dated 18.01.2021 informing us about the action taken by the assessee in this respect. In the light of the above fact, we are of the opinion that there is no point in keeping the appeal pending, therefore we allow the assessee to withdraw the appeal.

In case if the competent authority under the scheme does not accept the offer of the assessee as envisaged under the scheme, then the assessee is at liberty to file an application for re-calling this order or for restoration of the appeal. Needless to say that our action of allowing the assessee to withdraw this appeal will not come in the way of the competent authority under the scheme to accept the offer and to issue appropriate Form No. 3etc. 1 | P a g e

In the result, the appeal of the assessee is dismissed as withdrawn.