Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH “I-1”: NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the Id Dy. Commissioner of Income Tax, Circle-12(2), New Delhi dated 30.12.2014 for Assessment Year 2010-11.
When the matter was called up for hearing the assessee submitted that assessee has already filed form number 1 and 2 on 22 September 2020 Under the provisions of the DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . However form number three has still not been issued. The authorised representative submitted that if the appeal of the assessee may be treated as withdrawn subject to the liberty that in case form number 3 is not issued by the revenue, the order would be recalled.
The learned departmental representative did not express any reservation on this issue.
We have carefully considered the rival contentions and find that the assessee has already opted for The Direct Taxes Vivaad se Viswas Scheme, 2020 for settlement of dispute by filing Form No. 1 and 2 on 22nd of September 2020. In view of this the appeal of the assessee is Page | 1