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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT
ORDER PER O.P. KANT, AM:
These two appeals by the Revenue are directed against the common order dated 31.03.2017 passed by learned Commissioner of Income Tax (Appeals)-2, New Delhi, for assessment years 2010-11 and 2011-12. 2. We have heard learned Representative of both the parties through Video Conferencing. 3. Learned counsel for the assessee, at the outset, stated that the assessee has settled the matter under the “Vivad Se Vishwas Scheme, 2020” and Form no. 3 has also been issued in favour of the assessee. He, therefore, seeks permission to treat both the appeals as deemed to be withdrawn under the provisions of Direct Tax Vivad Se Vishwas Act, 2020.
We have perused the Form No. 3 issued by Income-tax Department with reference to present appeals. The Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: “4. (1) ………………………. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority.”
4. In view of the above, as the Form No. 3 have been issued in the case of the assessee, both the appeals of the Revenue are deemed to be withdrawn. Hence, both the appeals are dismissed as withdrawn. Order pronounced in the open Court.