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Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” NEW DELHI ]
Before: SHRI CHALLA NAGENDRA PRASAD, S.M.C.
आदेश / O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the assessee for assessment year 2014-15 against the order of the ld. Commissioner of Income Tax (Appeals) -20 [hereafter referred to CIT (Appeals)] New Delhi, dated 27.04.2018.
At the time of hearing the assessee by letter filed on 28th March, 2. 2022 submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, the appeal of the assessee may be allowed to be withdrawn.
The ld. DR also agreed with the above contentions.
On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on : 28/06/2022.