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Income Tax Appellate Tribunal, DELHI BENCH “1–2 ”: NEW DELHI
Before: SHR AMIT SHUKLASHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the Department against the order of the ld. CIT (Appeals)-38, New Delhi, dated 15.12.2017 for Assessment Year 2012-13.
At the time of hearing the ld. AR submitted that assessee has opted for the settlement of the dispute in the impugned appeal under the Direct Taxes Vivaad Se Vishwas Act, 2020 and Form No. 3 has also been issued to the assessee on 9th February, 2021. Therefore, the appeal of the Revenue may be treated as withdrawn and hence dismissed. 3. The ld. DR submitted that the appeal may be kept pending. 4. We have carefully considered the rival contentions and find that the relevant Form No. 3 has been issued in the impugned appeal on 09th February, 2021 determining the tax payable by the assessee of Rs.34,03,735/-. The above appeal filed by the Revenue is treatged as withdrawn and hence dismissed Page | 1
subject to the caveat that assessee pays the impugned amount and the issue involved in the appeal is settled. In case the issue is not settled, the Revenue may have a right to request for recall of this appeal. 5. Accordingly the appeal of the ld. Assessing Officer is dismissed as withdrawn.
Order pronounced in the open court on 11/03/2021.