THE DY DIT (I.T) 1(1) vs. M/S. AIR INDIA LATD AS AGENT OF M/S. CARIBJET INC,

O R D E R PER BENCH:

1. 1. Appellant DDIT (International Taxation)-1(1) hereinafter referred to as the revenue by filing the present appeals sought to set-aside the impugned order passed by the Commissioner of Income Tax (for short ‘CIT’) qua A.Ys. 2000-01 & 2001-02.

2. However, assessee/respondent has now opted not to contest the present appeal rather sought to dismiss the same on the ground that assessee has preferred to avail of the benefits under ‘Vivad Se Vishwas Scheme 2020’ and has filed necessary form No. 1 & 2 with the department, which has been accepted and processed vide form 3 issued by the tax authorities.

3. Keeping in view the aforesaid facts the present appeals are hereby dismissed having been become infructuous with liberty to get it restored by the parties to the appeal, if so, desire. The revenue has no objection with regard to the aforesaid caveat.