SHAILENDRA PRASAD VERMA,MOTIHARI vs. PR. CIT, MUZAFFARPUR

At the outset, ld. Counsel for the assessee submitted that pursuant to the impugned orders u/s 263 of the Act dated 27.03.2017 ld. Assessing Officer (in short ld. “AO”) framed the assessment orders u/s 143(3) of the Act r.w.s. 263 of the Act dated 20.02.2015 & 25.03.2015. Against the additions made in these assessment orders, the assessee preferred appeal before ld. CIT(A). In the meantime Vivad Se Vishwas Scheme, 2020 was announced and the assessee opted under this scheme. Tax payable as per this scheme in the case of the assessee stood paid and Form No.-5 have been issued on 10.03.2021 for AY 2012-13 and on 25.02.2021 for AY 2013- .: 81 & 82/Pat/2017 Assessment Years: 2012-13 & 2013-14 Shailendra Prasad Verma. 14 for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeals.

Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee.

We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that since the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon, on the demands raised by the ld. AO in the assessment proceedings carried out subsequent to the passing of the impugned orders, request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 6th April, 2022.