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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-1’ NEW DELHI
Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE
This appeal is filed by the assessee against the order dated 01/08/2018 passed by CIT(A)-17, New Delhi for Assessment Year 2004-05.
Before us, the assessee has moved an application dated 11/01/2021 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 but the authorities have not yet granted Certificate in Form No. 3.
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view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.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 is pronounced in the open court in presence of Ld. DR the parties on 11th January, 2021. Order pronounced in the Open Court on this 11th Day of JANUARY , 2021.