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Income Tax Appellate Tribunal, DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2012-13) Sushila Sharma Vs. ITO H. No.98, Vill. Garhi Ward – 2(3) Sabloo, Loni, Ghaziabad Ghaziabad-201102 PAN : BBYPS 2532 M (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri R. K. Gupta, Sr. D.R. Date of hearing: 21.09.2021 Date of Pronouncement: 21.09.2021 ORDER PER ANIL CHATURVEDI, AM:
This appeal filed by the assessee is directed against the order dated 26.06.2017 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2012-13.
Before us, assessee has moved an application wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form-1) and undertaking (Form-2) Scheme and department had issued Form-3. The 2 assessee therefore seeks to withdraw the appeal, to which the Revenue has no objection.
After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 21.09.2021, immediately after conclusion of the hearing of the matter in virtual mode.