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Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI
Revenue by: Shri Sanjay Shukla, CA Assessee by : Shri Thakur Singh Mapwal, JDCIT DR Date of Hearing 05/03/2021 Date of pronouncement 18/05/2021 O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the ld Dy. CIT, Circle-2, Dehradun for the Assessment Year 2011-12.
At the time of hearing of the appeal the assessee submitted a letter dated 04.03.2021 stating that the assessee has already opted for settlement of the impugned dispute involved in this appeal under the Direct Taxes Vivaad se Vishwas Act, 2020. The relevant form No. 3 issued on 09.02.2021. Therefore, the appeal filed by the assessee may be treated as withdrawn subject to the rider that in case Form No. 5 is not issued to the assessee the dispute involved in this appeal may be recalled.
The ld DR fairly agreed with the above contention.
We have carefully considered the rival contentions and find that the assessee has already been issued Form No. 3 on 09.02.2021 with respect to dispute involved in the above appeal. However, Form No. 5 u/s 5(2) of the Act has not still been issued. Therefore appeal of the assessee is treated as withdrawn and hence dismissed subject to liberty to the assessee that in the event, dispute is not settled under the Direct Taxes Vivaad se Vishwas Act, 2020, assessee may apply for recall of this order.
The appeal of the assessee is treated as withdrawn and hence dismissed. Order pronounced in the open court on 18/05/2021.