No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the ld. CIT(A) – 19, New Delhi dated 26.08.2013 pertaining to Assessment Year 1997-98.
At the very outset, ld. counsel for the assessee stated that the assessee has decided to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has, accordingly, filed declaration in Form Nos. 1 and 2 dated 30.07.2020.
However, if for some technical reason the dispute could not be settled under the Vivad se Vishwas Scheme, then the assessee is at liberty to approach the Tribunal for restoration of the appeal.
In the result, the appeal of the assessee in is dismissed as withdrawn.
The order is pronounced in the open court on 11.11.2020.