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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI. CHANDRA POOJARI & SMT. BEENA PILLAI
ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee have been filed by assessee as well as Revenue against directions order dated 07/03/2018 passed by CIT(A)-3, Bangalore, for assessment year 2012-13.
At the outset, Ld.AR vide letter dated 19/01/2021 submitted that assessee has decided to go in for VSVS 2020. It is also been submitted that assessee filed Form 1 & 2 in respect of these appeals. He however filed an adjournment application seeking date till that received Form 3.
Ld.Sr.DR submitted that the appeals may be dismissed as no purpose will be served by keeping the appeals pending.
We have perused submissions advances by both sides in light of records placed before us.
As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeals pending. Considering the situation, we dismiss the present appeals as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in accordance with law if circumstances so warrant. Accordingly, assessee’s appeal for year under consideration are allowed to be withdrawn with liberty. In the result, assessee’s appeal are dismissed as withdrawn.