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Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI
Before: SHRI O.P. KANT & SHRI KULDIP SINGH
Date of Hearing : 04.08.2021 Date of Order : 04.08.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, ITO, Ward 5 (2), New Delhi (hereinafter referred to as ‘the Revenue’), by filing the present appeal, sought to set aside the impugned order dated 23.02.2017 passed by Ld.
Commissioner of Income-tax (Appeals)-2, New Delhi qua the assessment year 2012-13.
Ld. Counsel for the assessee filed an application stating 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” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department. A copy of Form 3 is also placed on record.
Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in open court on this 4th day of August, 2021 after the conclusion of the virtual hearing.