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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-1’ NEW DELHI
Before: SHRI R. K. PANDAMS SUCHITRA KAMBLEShri V. Raja Kumar, Adv.;
O R D E R PER SUCHITRA KAMBLE, JM
This appeal is filed by the assessee against the order dated 30/01/2017 passed by CIT (Appeals), Aligarh, for Assessment Year 2009-10.
Before us, the assessee has moved an application where in it is submitted that the assessee is interested to resolve the pending issue through Direct Tax “ Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2 and the authorities granted Certificate in Form No. 3 on 17.12.2020.
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the Open Court in presence of both the parties on this 13th Day of JANUARY, 2021.