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Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order dated 27.10.2017 passed by the AO u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961.
At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 3 have been issued by the designated authority.
Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous.
2 Air Liquide Engineering India Pvt. Ltd. 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 26/07/2021.