TATA TELESERVICES LTD.,NOIDA vs. ACIT, NEW DELHI

This appeal is filed by the assessee for Assessment Year 2011-12 against the order of the ld. CIT (Appeals)-14, New Delhi, dated 30th September, 2016.

When the matter was called for hearing, the Counsel of the assessee filed a letter dated 16th December, 2020 stating that the assessee is applying to settle the above dispute by making an application under Vivad se Vishwas Scheme. However, the Counsel of the assessee requested that this appeal may be adjourned. 3. The ld. DR submitted that when the assessee is applying Vivad se Vishwas Scheme, the appeal of the assessee may be treated as withdrawn. 4. We have carefully considered the contentions of the learned DR. In the application for adjournment, assessee has stated that assessee is applying for Vivad se Vishwas Scheme, therfore there is no useful purpose in adjourning this appeal. As it is a statement made by the assessee through its Counsel in its adjournment application that assessee is opting for Vivad Page | 1 se viswas scheme, we dismiss the adjournment application of the assessee and treat the appeal of the assessee as withdrawn, subject to granting of Form No. 3 under Vivad se Vishwas Scheme to the assessee. In case if the assessee is not granted Form No. 3 then assessee is permitted to file Miscellaneous application for recall of this order. Accordingly we treat the appeal as withdrawn and hence dismissed.