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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI. B.R BASKARAN & SMT. BEENA PILLAI
Date of Hearing : 15-03-2021 Date of Pronouncement : 15-03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against order dated 27/11/2018 passed by CIT(A)-2, Benagaluru for assessment year 2011-12.
The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 and also received Form No. 3 for the appeal filed by the assessee and it has also received Form No.3.
Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn.
We heard Ld D.R, who did not object to the prayer of the assessee. We note that the present appeal has been filed by assessee with a delay of 135 days. The assessee has opted for VSV Scheme and has filed Form 1 & 2 against which Form 3 has been received. We, therefore, condone the delay without issues contested in the appeal of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss the appeal of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of this order in accordance with law, if the circumstances so warrant.
In the result, the appeal of the assessee is dismissed.