AMRITPAL SINGH MALHOTRA,NEW DELHI vs. DCIT CIRCLE-38(1), NEW DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 6867/Del/2019 (Assessment Year: 2011-12) Amritpal Singh Malhotra, Vs. DCIT, C/o. RRA TAxindia, D-28, Circle-38(1), South Extn. Part-I, New Delhi New Delhi PAN: ALBPM3621P (Appellant) (Respondent)

Assessee by : Ms. Tani Malik, Adv Revenue by: Shri Rajesh Kumar, Sr. DR Date of Hearing 04/02/2021 Date of pronouncement 04/02/2021

O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee for Assessment Year 2011-12 against the order of the ld CIT(A)-13, New Delhi dated 20.06.2019. 2. At the time of hearing the ld AR submitted that the assessee has already filed Form No. 1 and 2 to settle the dispute in the impugned appeal under Direct Taxes Vivaad Se Vishwas Act, 2020. However, Form No. 3 and settlement of dispute is yet to be concluded. Therefore, subject to that she submitted that the appeal of the assessee may be treated as withdrawn. 3. The ld DR object to the above proposal of the ld AR. 4. We have carefully considered the rival contention and find that the assessee has opted for settlement of the dispute in the impugned appeal under Direct Taxes Vivaad Se Vishwas Act, 2020 by filing necessary forms. However, dispute involved in the above appeal is yet to be settled under the above scheme. Therefore, the appeal of the assessee is treated as withdrawn as per request of the ld AR, however, the assessee is given a liberty to file an application for recall of this order in the event the Page | 1

dispute involved in the impugned appeal is not settled under Direct Taxes Vivaad Se Vishwas Act, 2020. 5. Thus, the appeal of the assessee is treated as withdrawn and hence dismissed. Order pronounced in the open court on 04/02/2021. -Sd/- -Sd/- (BHAVNESH SAINI) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04/02/2021 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi