ASHA GARG,NEW DELHI vs. ITO, WARD- 24(3), NEW DELHI

O R D E R PER PRASHANT MAHARISHI. A. M. This is an appeal filed by the assessee against the order of the Id CIT(A)-8, New Delhi dated 1. 14.01.2019 for the Assessment Year 2015-16. At the time of hearing of the appeal the counsel of the assessee submitted a letter dated 19 2. October 2020 stating that appellant has filed a declaration under THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 and submitted the copy of form number 1 in form number 2. It was further stated that form number 3 from the Ld Pr CIT has not been received so as to withdraw the Appeal. The learned Departmental Representative, however, submitted that the assessee has to 3. withdraw the pending appeals after filing Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter, the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the to the Department. He submitted that Page | 1 Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee in any case is required to withdraw the appeal. The learned DR further submitted that in this type of cases, the Tribunal is giving liberty to seek recall of the order if the appeal is dismissed by the Bench. We have heard the rival submissions and perused the material on record. The submissions 4. made by the learned DR are considered. Since the assessee has already filed applications under Direct Tax Vivad Se Vishwas Act, 2020, the assessee would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said Act, we are of the view that no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn, subject to recall, if form no 3 is not issued for any reason. Accordingly appeal of the assessee is dismissed as withdrawn.