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Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Appellant By Sh. Prakash Dubey, Sr. DR Respondent by Sh. Ravi P. Mall, Adv. Date of Hearing 25.01.2021 Date of Pronouncement 25.01.2021 ORDER
PER SUDHANSHU SRIVASTAVA, JM:
This appeal is preferred by the Revenue against order dated 30.09.2016 passed by the Learned Commissioner of Income Tax (Appeals)-14, New Delhi {CIT(A)} for Assessment Year 2012-13.
2.0 The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears
ITO vs. M/s Sagu Investment & Finance Ltd. for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee and that Form-III has also been received.
3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.
4.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing on 25th January, 2021.