ANJALI MANGAT,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

These two appeals are filed by the assessee against separate orders of the ld. Commissioner of Income Tax (Appeals)-36, New Delhi [hereinafter referred to CIT (Appeals)] dated 11.04.2019 for assessment year 2014-15 and dated 31.05.2019 for assessment year 2015-16. 1 & 6275/Del/2019

At the time of hearing the ld. Counsel for assessee by letter dated 15th June, 2022 submitted that assessee has opted to settle the dispute involved in the impugned appeals under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, both the appeals of the assessee may be considered as withdrawn.

On careful consideration of the fact it is found that Form No. 5 in both the above appeals have been issued to the assessee by the Department on 24th November, 2021 for assessment year 2014-15 and on 31st December, 2021 for assessment year 2015-16 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, both the appeals of the assessee are allowed as withdrawn and hence dismissed.

In the result, both the appeals of the assessee are dismissed.