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Income Tax Appellate Tribunal, DELHI BENCH “SMC-I”: NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the ld CIT(A)-18, New Delhi dated 29.05.2019 for the Assessment Year 2015-16. 2. At the time of hearing of the appeal the ld AR submitted that the assessee would like to withdraw the appeal as it has opted for settlement of the dispute under Direct Taxes Vivaad Se Vishwas Act, 2020. Necessary Form No. 3 has also been issued on 30.12.2020. Therefore, the appeal may be treated as withdraw.
The ld DR did not object to the same.
We have carefully considered the rival contentions and find that Form No. 3 under Direct Taxes Vivaad Se Vishwas Act, 2020 has already been issued to the assessee on 30.12.2020 in the impugned appeal. As per Form No. 3 the assessee is stated to be eligible to be refund.
In the result appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 04/02/2021. - - (BHAVNESH SAINI) ACCOUNTANT MEMBER Dated: 04/02/2021 A K Keot