SOVEET GUPTA,SILIGURI vs. ITO, WARD - 1(2) , SILIGURI

At the outset, Ld. AR of the assessee Shri Subash Agarwal brought to our notice that assessee is opting/opted to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid submission since the assessee intends to opt for the said scheme under Direct Tax Vivad Se Vishwas Scheme, 2020, there is no point in keeping the impugned appeals pending.

In the light of the aforesaid discussion and the fact that assessee intends to opt for the said scheme, therefore, we allow the assessee to withdraw the impugned appeals. In case, if the competent authority as per the scheme does not accept the assessee’s intention to opt for the Vivad Se Vishwas Scheme, 2020, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeals. -1787/Kol/2019 Soveet Gupta, AYs : 2013-14 to 2015-16 4. Needless to say that our aforesaid action allowing the assessee to withdraw the appeals, will not come in the way of the competent authority of Revenue to accept the assessee’s said option/scheme for availing “Vivad Se Vishwas Scheme, 2020’.

In the result, all the appeals of assessee are dismissed as withdrawn.