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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM
Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena,– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 06/01/2022 घोषणाकीतारीख/Date of Pronouncement : 06/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee pertaining to the assessment year 2014-15, is directed against the order passed by the ld. Principal Commissioner of Income Tax-3, Vadodara dated 07.12.2018 under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Before us, the learned counsel, Shri M. K. Patel, on behalf of the assessee, by way of a letter dated 05.01.2022, submits that assessee’s appeal is against the order passed by Ld. PCIT u/s 263 of the Act. Subsequently, the Assessing Officer framed the order giving appeal effect u/s 143(3) r.w.s. 263 of the Act. Therefore, assessee filed the appeal before Ld. CIT(A). However, when the appeal was pending before Ld. CIT(A), the assessee has opted for Vivad Se Vishwas Scheme, 2020 and also received Form No.3, therefore assessee wish to withdraw this appeal, to which, the learned CIT-DR did not raise any objection. Consequently, we treat this appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 06/01/2022 at the closing of hearing.