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Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN
Before: SHRI SUDHANSHU SRIVASTAVA & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the ld CIT(A), Haldwani dated 19/07/2016 for the Assessment Year 2012-13.
At the time of hearing the ld AR of the assessee submitted a letter dated 05.03.2021 stating that the appellant has opted for Direct Taxes Vivaad se Vishwas Act, 2020 for the said assessment year and therefore, the above case may be disposed off accordingly.
The ld DR fairly agreed with the above submission of the ld AR.
We have carefully considered the rival contentions and find that as the assessee has stated that it has opted to settled its dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and therefore, the appeal may be disposed off accordingly. The letter dated 05.03.2021 is taken on record and the appeal of the assessee is treated as withdrawn and hence dismissed subject to the fact that in case the impugned dispute is not settled under Direct Taxes Vivaad se Vishwas Act, 2020 and Form No. 5(2) of the Act is not issued to the assessee, the assessee may make an application before the coordinate bench for recall of this order.
In the result, appeal of the assessee is treated as dismissed as indicated above. Order pronounced in the open court on 18/05/2021.