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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI R. K. PANDA & SH. NARENDER KUMAR CHOUDHARY
ORDER
PER R. K. PANDA, AM
This appeal is filed by the assessee against the order dated 31/01/2019 passed by CIT(A)-35, New Delhi for assessment year 2007-08.
Before us, the Ld. AR submitted that the assessee has moved an application dated 14th December, 2021 to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No.
3. A certificate to this effect under Section 5(2) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on this 24th Day of December, 2021 in presence of both the parties.