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Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
PER G.S. PANNU, VP :
These appeals by the Revenue for the assessment years 2013-14 and 2014-15 are directed against the separate orders of learned CIT(A)-40, Delhi dated 05.12.2017 and 17.10.2017. 2 ITAs-257,258/Del/2018
The learned counsel for the assessee, vide email dated 08.01.2021, has requested for dismissal of the appeals filed by the Revenue and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed in both the appeals.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for dismissal of appeals.
In the result, both the appeals of the Revenue are dismissed. Above decision was pronounced on 02.03.2021. (SUDHANSHU SRIVASTAVA) VICE PRESIDENT sh