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Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI
Before: SHRI AMIT SHUKLASHRI PRASHANT MAHARISHI
O R D E R PER AMIT SHUKLA, J. M.
This appeal is filed by the ld. Dy. Commissioner of Income Tax, International Taxation, Circle 2(2)(2), New Delhi, against directions of the ld. Dispute Resolution Panel-2, for Assessment Year 2012-13 wherein the ld. Assessing Officer incorporated such direction in assessment order dated 21.12.2015 passed under Section 143(3) read with Section 144C(1) of the Income Tax Act, 1961 (the Act).
At the time of hearing the ld. AR submitted that it has filed a declaration under the Direct Tax Vivad se Vishwas Scheme, 2020 and Form No. 3 has also been issued by the DA on 28th December, 2020. 3. The ld. DR submitted that in that case the appeal is deemed to have been withdrawn. 4. We have carefully considered the relevant certificate issued in Form No. 3 dated 28th December, 2020 under Section 5(1) of the Direct Taxes Vivad se Vishwas Scheme, 2020. In view of this the appeal filed by the Revenue is deemed to have been withdrawn. Page | 1
In the result, appeal of the ld. AO is treated as withdrawn and dismissed.
Order pronounced in the open court on : 27/01/2021.