ACIT, SPL RANGE-1, NEW DELHI vs. BRIJ MOHAN LABROO, NEW DELHI

This appeal has been filed by the assessee against the order of the CIT(A)-15, Delhi, dated 08.01.2019 for AY 209-10.

None appeared on behalf of the assessee. However, it is seen that the ld. Counsel for the assessee filed an application seeking withdrawal of the appeal by the Revenue on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained Form No.5. It was Revenue’s appeal may be considered as withdrawn.

We have heard the ld. Sr. DR and perused the application filed by the assessee. The assessee in the instant case has opted for settlement of the tax dispute under the Vivad Se Vishwas Scheme Scheme, 2020 and he has already obtained Form No. 5. Under these circumstances the appeal filed by the Revenue is treated as withdrawn. However, in future if the Revenue finds any infirmity, it is at liberty to move an application for restoration of the appeal and the Tribunal shall consider the same as per law.