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Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI
Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY
PER G.S. PANNU, VP :
These appeals by the assessee for the assessment years 2012-13 & 2015-16 are directed against the respective orders of the Learned CIT(A), Moradabad.
None appeared on behalf of the Assessee before us at the time of virtual hearing. However, the assessee vide his common letter dated 25.1.2021 has requested for withdrawal of the appeals filed by the assessee 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.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeals.
In the result, both the appeals of the assessee are dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021. (K. NARASIMHA CHARY) VICE PRESIDENT SRB