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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: SHRI R.K. PANDA & SHRI V.P. RAO
PER V.P. RAO, J.M. This appeal by the assessee is directed against the order dated 28.04.2017 of CIT(A) for the assessment year 2013-14. 2. At the time of hearing, learned AR of the assessee stated at Bar that the assessee had opted for Vivad Se Vishwas Scheme, 2020 to settle the dispute arising from the assessment order and involved in the present appeal. Learned AR has also referred to the application dated 18.02.2021 filed by the assessee for withdrawal of the present appeal in pursuance to opting for Vivad Se Vishwas Scheme, 2020. Thus, the ld. AR has pleaded that the present appeal of the assessee may be allowed to be withdrawn.
On the other hand, learned DR had no objection and accepted the fact that the assessee had already opted for Vivad Se Vishwas Scheme and paid requisite taxes as determined under the Vivad Se Vishwas Scheme.
Accordingly in the facts and circumstances of the case, when the assessee has opted for Vivad Se Vishwas Scheme to settle its tax disputes for the year under consideration and the designated authority has issued Form No.3 dated 03.02.2021, thereby acknowledging the payment/recovery of tax amount as determined under the Vivad Se Vishwas Scheme, 2020, hence, the present appeal of the assessee is allowed to be withdrawn and is liable to be dismissed.
In the result, the appeal of the assessee is dismissed being withdrawn.