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Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI ANIL CHATURVEDI & SHRI NARENDER KUMAR CHOUDHRY
O R D E R PER N.K. CHOUDHRY, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New Delhi, dated 17.08.2018, pertaining to the assessment year 2010-11.
No one appeared on behalf of the assessee at the hearing fixed for 09.03.2023. However, we find that the legal heir of the deceased has filed an application dated 07.03.2023, stating that for the assessment year in question the legal heir has opted for VIVAD SE VISHWAS SCHEME, 2020 and paid the due taxes. A copy of Form No. 4 [Intimation of payment under sub- section (2) of Section 50F of the Direct Tax Vivad Se Viswas Act, 2020 (3 of 2020)], has also been enclosed. Accordingly, request is made to close the case.
Learned DR could not controvert the contents made in application filed on behalf of the assessee.
In view of the above and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed.
In the result, assessee’s appeal stands dismissed as withdrawn.
Order pronounced in open court on 09/03/2023.