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Income Tax Appellate Tribunal, [ DELHI BENCH: ‘SMC–2’ NEW DELHI ]
Before: SHRI N. K. BILLAIYAMS. SUCHITRA KAMBLE
O R D E R PER SUCHITRA KAMBLE, JM :
This appeal is filed by the Revenue against the order dated 25.04.2019 of the Commissioner of Income Tax [Appeals]–8, New Delhi, for Assessment Year 2009-10.
When the matter is called up for hearing the ld AR of the assessee submitted a letter received in the office of ITAT on 05.02.2021 wherein, it is submitted that assessee has already opted for settlement of the dispute involved in this appeal under the Direct Taxes Vivaad Se Vishwas Act, 2020 by filing Form Nos. 1 and 2 on 16.06.2020. Subsequently, form No. 3 as per section 5(1) of the Vivaad Se Vishwas Act, 2020 was also issued to the assessee company by the Department on 16.01.2021.
The ld. DR also agreed with the above contentions.
In view of the above facts the appeal of the assessee is dismissed as withdrawn. 5. Accordingly, appeal of the assessee is dismissed.
Order pronounced in the Open Court on this 01st Day of March, 2021.