BHARATBHAI KALYANBHAI PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-5, MEHSANA

The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals), Gandhinagar dated 29.01.2020 passed for Assessment Year 2005-06.

At the time of hearing fixed in this case today, i.e. on 06.09.2022, none appeared on behalf the assessee. However, vide an application dated 14.04.2022, the assessee has requested for withdrawal of his appeal on the ground that he had already availed benefits of “Vivad Se Vishwas Scheme 2020”. The assessee has also submitted that he has already received Form No.5, being the order for full and final settlement of tax arrears under the said Scheme, issued by the Principal Commissioner of Income Tax, Ahmedabad-3 in this regard, which is placed on record. In view of the above, the learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal.

We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the assessee as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (Form-5) issued by the PCIT, Ahmedabad-3, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.