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Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM
आदेश/ORDER
This appeal filed by the assessee is directed against the directions of Dispute Resolution Panel – 3, Mumbai dated 25.09.2017 passed u/s 144C(5) of the Income Tax Act, 1961, in relation to the assessment year 2013-14.
At the outset, before us, Ld.A.R. submitted that assessee has filed declarations for dispute resolution under Vivad Se Vishwas Scheme 2020 for the year under consideration and in view of the same, he wishes to withdraw the appeal filed by the assessee. However, Ld.A.R. did not produce copies of Forms 1 to 3 before the Bench.
The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. In view of no objection from ld.D.R., the assessee is permitted to withdraw the appeal with the liberty to the assessee to revive the appeal proceedings in case of the Pr. Commissioner of Income Tax declining to issue Form No.3 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn.
In the result, the appeal is dismissed as ‘withdrawn’.
Order pronounced in the open Court on 12th day of January, 2021.