RASIKLAL MANIKCHAND DHARIWAL (HUF),,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1),, PUNE

These are the appeals filed by the assessee directed against the common order of the learned Commissioner of Income Tax (Appeals) – 13, Pune dated 29.12.2017 for the assessment years 1998-99 and 1999-2000.

Before us, Shri Kishore Phadke, the learned Authorised Representative of the assessee filed a letter dt.10.07.2021 seeking permission to withdraw the respective appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The Ld.A.R. submitted that though they received Form – 3, due to some technical reason, they had applied for rectification of Form - 3 and the same is under process. Ld.A.R. further submitted that the assessee is ready to withdraw the appeals under the circumstances if a conditional order is passed to that effect.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals.

In view of the request made by the assessee, we permit the assessee to withdraw the appeals. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeals before this Tribunal.

In the result, the appeals of the assessee are dismissed as withdrawn.