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Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU
ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment year 2012-13 are directed against the orders of learned CIT(A), New Delhi both dated 28.09.2018. 2. The learned counsel for the assessee, vide his letter dated 20.11.2020, has intimated the Tribunal that the assessee has opted to settle the dispute
2 ITA-7609&7610/Del/2018 relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Act, 2020 (in short ‘the Act’) and requested for withdrawal of the said appeal.
Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.
However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeals are consigned to record and, for statistical purposes, are treated as dismissed.