M/S. INNOVATIVE STEELS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

These are four appeals filed by the assessee before the co-ordinate bench for AY 2002-03 to 2005-06 against the order of the ld CIT (A) .

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 appeals is awaited. 3. The ld. DR submitted that as assessee has already opted for Vivad se Vishwas Scheme, these appeals are to be treated as withdrawn. 4. We have carefully considered the rival contentions and as submitted by the ld. AR assesse has already opted for Vivad se Vishwas Scheme in all these four appeals 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 Commissioner of Income Tax is awaited, therefore, all Page | 1 these four appeals are treated as withdrawn and hence dismissed with a liberty to the assessee that in case Form No. 3 is not issued, assessee may prefer a Miscellaneous Application for recall of these orders and then the issue would be decided on merits. 5. In view of the above facts all these four appeals are treated as withdrawn and hence dismissed.