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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI N.K. BILLAIYA & MS. SUCHITRA KAMBLE
Both these appeals are disposed of by this common order for the sake of convenience.
At the very outset the counsel stated that the appellant has filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.
On such statement both the appeals are dismissed as withdrawn with a liberty to the assessee to approach the Tribunal if for some reason the dispute could not be settled under the Vivad Se Vishwas Scheme 2020.
The appeals are accordingly dismissed as withdrawn with aforementioned liberty.
Decision announced in the open court in the presence of representatives of both the sides on 10.12.2020.