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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the orders dated 30/09/2016 & 29/12/2016 passed by DRP-1 New Delhi for assessment year 2013-14 & 2012-13 respectively.
Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwas Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and received Form No. 3 dated 22.01.2021 in and Form No. 3 dated 29.01.2021 in
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 these appeals and the Tribunal shall consider the same. The appeals of the assessee are dismissed as withdrawn.
In the result, both of the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court in presence of both the parties on this 30th day of March, 2021.