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Income Tax Appellate Tribunal, DELHI BENCHES “A” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
ORDER PER BHAVNESH SAINI, J.M.
Both the appeals by assessee are directed against the different Orders of the Ld. CIT(A)-XXI, New Delhi, Dated 29.09.2010 for the A.Y. 2001-2002 and Dated 01.11.2010 for the A.Y. 2002-2003.
2 ITA.Nos.4806 & 6076/Del./2010 Shri Balwant Rai Wadhwa, New Delhi. 2. We have heard the Learned Representative of both the parties through video conferencing and perused the material available on record.
The Learned Counsel for the Assessee at the outset submitted that assessee has filed Declaration in Form Nos.1 and 2 with the Income Tax Department under the Direct Taxes VIVAD SE VISHWAS SCHEME, 2020 to settle the matters. He has, therefore, submitted that appeals could be disposed of in terms thereto.
In view of the above fact, since assessee has availed the benefit under VIVAD SE VISHWAS SCHEME, 2020 to settle the matters, therefore, the appeals of the assessee stands disposed of in terms thereof, subject to approval of the same by the Competent Authority. Appeals of the assessee are accordingly disposed of.
In the result, appeals of the assessee disposed of.
3 ITA.Nos.4806 & 6076/Del./2010 Shri Balwant Rai Wadhwa, New Delhi. Order pronounced in the open Court.