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Income Tax Appellate Tribunal, BANGALORE BENCHES “A”, BANGALORE
Before: Shri George George K, JM & Shri B.R.Baskaran, AM
O R D E R Per George George K, JM : These appeals at the instance of the assessee are directed against orders of the CIT(A), both dated 30.12.2016. The relevant assessment years are 2011-2012 and 2012-2013.
At the time of hearing before us, the learned Counsel for the assessee has furnished a letter dated 23rd January, 2021, wherein it is stated that the assessee has opted for filing the application under Direct Tax Vivad Se Vishwas Act, for settlement of the dispute, and accordingly, prayed that the appeals may be treated as withdrawn, with liberty to apply for a recall, if Form 1 & 2 filed by the assessee are not accepted by the Department for any reason.
2 Shri Indermal Sahu. 3. We have heard the rival submissions and perused the material on record. In view of the submission of the learned Counsel for the assessee in his letter dated 23rd January, 2021, we dismissed the appeals as withdrawn. The assessee is given liberty to move appropriate application for recalling the present order in accordance with law, if the assessee intends to do so.
In the result, the appeals filed by the assessee are dismissed, as withdrawn.