M/S. MEGA CORPORATION LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

The present appeal has been filed by the assessee against the order of the ld. CIT (A)-IX New Delhi dated 29.11.2013.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 and 2.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous with liberty to the assessee to approach the Tribunal in case the “Form 3” has not been issued by the designated authority.