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Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU & Ms. SUCHITRA KAMBLE
ORDER PER G.S. PANNU, VP :
These two appeals by the revenue for the assessment years 2011-12 & 2012-13 are directed against the order of learned CIT(A)-1, Jodhpur dated 23.05.2018 & 18.07.2018 respectively.
2 ITA- 6842/Del/2018 ITA – 263/Del/2019 2. None appeared on behalf of the aassessee at the time of virtual hearing.
The learned A.R. for the assessee, vide his letter dated 30.04.2021, has requested for dismissal of the appeals filed by the Revenue and stated that 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 in both the Assessment Years has also been filed showing amount payable NIL issued by the PCIT (Central), Lucknow on 28/04/2021.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for dismissal of the appeals of the Revenue.
In the result, the appeals of the revenue are dismissed having become infructuous.
Above decision was announced on conclusion of Virtual Hearing on 31st August, 2021.