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Income Tax Appellate Tribunal, DELHI BENCH “SMC-I: NEW DELHI
Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHIShri Anil Kumar,
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the ld CIT(A), Muzaffarnagar dated 31.08.2018 for Assessment Year 2014-15.
At the time of hearing the ld AR submitted an application that the assessee has already opted for settlement of the impugned dispute in accordance with Direct Taxes Vivaad Se Vishwas Act 2020 and Form No. 3 has already been issued by the appropriate authority on 31.01.2021. Therefore, the assessee withdraws the appeal. The ld DR also concurred with submission of the ld AR.
We have carefully considered the rival contentions and find that the Pr. CIT, Dehradun has already issued Form no. 3 determining the tax payable by the assessee in the impugned dispute in this appeal on 31.01.2021. In view of this the appeal of the assessee is dismissed as withdrawn.