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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
O R D E R PER AMIT SHUKLA, JM This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax-XX, New Delhi for the Assessment Year 2011-12.
At the time of hearing the ld. AR submitted that assessee has already opted for Vivad se Vishwas Scheme and has filed Form Nos. 1 & 2 under that Scheme, but Form No. 3 to be issued settling the dispute in the above impugned appeal is awaited.
The ld. DR submitted that as assessee has already opted for Vivad se Vishwas Scheme, this appeal is to be treated as withdrawn.
We have carefully considered the rival contentions and as submitted by the ld. AR assesse has already opted for Vivad se Vishwas Scheme in this appeal by filing Form Nos. 1 and 2 under that Scheme, but Form No. 3 be issued by the Pr. Commissioner of Income Tax is awaited, therefore, appeal is treated as withdrawn and hence dismissed with a liberty to the assessee that in case Form No. 3 is not issued, assessee may prefer a Miscellaneous Application for recall of this order and then the issue would be decided on merits.