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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED
PER SUCHITRA KAMBLE, JUDICIAL MEMBER :
The appeal filed by the assessee arises from the order of the Commissioner of Income Tax (Appeals)-1, Rajkot dated 30.08.2019, passed for Assessment Year 2016-17.
We have heard the Ld. DR through video conferencing. During the course of hearing, it is noticed that the assessee, vide application dated 05.09.2022, sought to withdraw her appeal on the ground that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and has also placed on record copy of Form No.5 before the Tribunal in this regard. The assessee has thus requested for withdrawal of its appeal under the said Scheme.
The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal.
Page 2 of 2 4. We have considered the submissions made by the assessee in her application for withdrawal of the appeal under the Sheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law.
In the result, the appeal is dismissed as withdrawn.
Order pronounced in the open Court on this 7th day of September, 2022.