Court :
ITAT Ahmedabad
Brief :
At the outset itself, Ms Kinjal Shah, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. Two copies of Form No.3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 12.04.2021 and 01.04.2021 respectively, were also placed before the Bench. The assessee, by way of a letter dated 27.04.2021, submitted that he has prayed for withdrawal of the appeals to which, the learned Departmental Representative (in short “the Ld. DR”) did not raise any objection.
Citation :
ITA 685/AHD/2017
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