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Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI
Before: SHRI O.P. KANT & MS. SUCHITRA KAMBLE
ORDER PER O.P. KANT, AM:
These two appeals by the Revenue are directed against different orders dated 10.03.2016 and 16.03.2016 passed by learned Commissioner of Income Tax (Appeals)-30, New Delhi, pertaining to assessment years 2004-05 and 2005-06 respectively. 2. The learned counsel for the assessee, at the outset, stated that the assessee has settled the matters under the “Vivad Se Vishwas Scheme, 2020”. He, therefore, seeks permission to treat both the appeals as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020. The assessee has also filed copies of Form No. 3 issued by the respective Principal Commissioner of Income Tax in both the captioned appeals, which are placed on record.
We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeals. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”
In view of the above, as the Form No. 3 has been issued in the cases of the assessee, both the appeals of the Revenue are deemed to be withdrawn. Hence, the appeals of the Revenue are dismissed as withdrawn. Order pronounced in the open court.