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Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI
Before: SHRI R.K. PANDA
The Ld. Counsel for the assessee, filed an application seeking passing of appropriate order on the ground that the assessee has opted for Vivad Se Vishwas Scheme 2020 and has also obtained Form No.
3. Copy of Form No. 3 which has been filed by the assessee is placed on record. In view of the above, the captioned appeals are consigned to record and treated as dismissed.
However, the aforesaid is 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 scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeals of the assessee are consigned to record and for statistical purposes are treated as dismissed.