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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DLEHI
Before: SHRI SHAMIM YAHYA & SHRI N.K. CHOUDHRY
This appeal has been preferred by the Assessee against the order dated 08.08.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals), Ghaziabad u/s. 250 of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2014-15.
The learned AR of the Assessee vide application dated 05.01.2023 claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.
The Ld. DR did not refute the factual position and claim of the Assessee.
Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 07.03.2022 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.
In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.