OCP MUSIC PVT. LTD.,DELHI vs. DCIT, CIRCLE- 19(1), NEW DELHI

This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals)–38, New Delhi, for assessment year 2013-14.

At the time of hearing the assessee 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. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 3 has been issued to the assessee by the Department on 09th of February, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee is dismissed.