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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DLEHI
Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA
PER C.M. GARG, J.M. This appeal by the assessee for the assessment year 2013-14 is directed against the order of Ld. Commissioner of Income-tax (Appeals)- 44, New Delhi dated 30.11.2018.
Learned counsel for the assessee, vide its letter dated 21.04.2022, has requested at the outset for dismissal of this appeal filed by the Revenue as withdrawn, as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 and Form No. 5 has also been issued by the competent authority, which is placed on record.
Learned Sr. DR has no objection on the argument of the ld. AR and submitted that the departmental appeal may be disposed off.
In view of the above, the departmental appeal is dismissed.
In the result, the appeal of the Revenue is dismissed as withdrawn.