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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE
PER N. K. BILLAIYA, AM:
framed u/s. 143 (3) r.w.s. 144 C of the Act dated 26.02.2014 and 19.11.2015 pertaining to A.Y.2010-11 and 2011-12 respectively.
At the very outset the counsel for the assessee stated that the appellant has filed a declaration under Vivaad Se Vishwas Scheme, 2020 to settle the dispute. The counsel stated that relevant forms have already been filed.
On such statement both these appeals are dismissed as withdrawn. However, liberty is given to the appellant to approach the Tribunal for the revival of the appeals if for some technical reason the dispute could not be settled under the Vivaad Se Vishwas Scheme, 2020.
On such concession both the appeals are dismissed.
Decision announced in the open court in the presence of both the representatives on 05.01.2021.