M/S. SONIGARA JEWELLERS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

These two appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals)-4, Pune dated 30.12.2016 and 31.01.2020 respectively for the assessment year 2012-13 as per the grounds of appeal on record.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications along with Form-3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessee are dismissed being withdrawn.

In the result, both the appeals of assessee are dismissed as withdrawn. Order pronounced on 06th day of July, 2021.