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Income Tax Appellate Tribunal, DELHI BENCH “SMC-1”: NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
O R D E R PER PRASHANT MAHARISHI, A. M.
This appeal is filed by the assessee against the order of the ld CIT(A)-37, New Delhi dated 29.07.2019 for the Assessment Year 2010-11 challenging the reopening of the assessment as well as addition made by the ld AO made on account of client code of modification confirmed by the ld CIT(A).
At the time of hearing the ld AR submitted that the assessee has already filed an application for settling the dispute in Vivad se Viswas Scheme on 21.03.2020. Form No. 3 is awaited. Copy of the relevant declaration filed by the assessee was also attached.
The ld DR submitted that form No. 3 is yet to be issued in this case.
In view of the above facts, as the assessee has already filed declaration in Vivad se Viswas scheme for settling the dispute, Appeal of the assessee is dismissed as withdrawn and liberty is given to the revenue that in case Form No. 3 is not issued, then to make a suitable application for recall of the appeal .