PURAN KUMAR CHANDLA,NEW DELHI vs ACIT, CIRCLE- 69(1), NEW DELHI

Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI

Before: SHR BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Tarun Kumar Batra, C.A.;

For Respondent: Shri Rajesh Kumar, Sr. DR;

Hearing: 03/02/2021Pronounced: 03/02/2021

Assessee by : Shri Tarun Kumar Batra, C.A.; Department by : Shri Rajesh Kumar, Sr. DR; Date of Hearing 03/02/2021 Date of pronouncement 03/02/2021 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)-21, New Delhi dated 28.06.2018 for the Assessment Year 2014-15.

When the matter is called up for hearing the ld. AR of the assessee submitted a letter dated 27.01.2021 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 Scheme, 2020 by filing Form Nos. 1 and 2. Subsequently, form No. 3 as per section 5(1) of the Vivaad Se Vishwas Scheme, 2020 was also issued to the company on 04.01.2021.

In view of the above facts the appeal of the assessee is dismissed as withdrawn.

Accordingly, appeal of the assessee is dismissed. Order pronounced in the open court on 03/02/2021.

PURAN KUMAR CHANDLA,NEW DELHI vs. ACIT, CIRCLE- 69(1), NEW DELHI