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Income Tax Appellate Tribunal, S.M.C. “ B ” BENCH: BANGALORE
Before: SHRI GEORGE GEORGE KShri V. Srinivasan,Advocate. Shri Ganesh R Ghale, Standing Counsel for Department.
O R D E R This appeal at the instance of assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Bangalore Dt.28.01.2019 for the Assessment Year 2014-15. 2. The ld. AR submitted that the assessee has filed an application under the Vivad Se Vishwas Act, 2020. Accordingly, the assessee furnished Certificate in Form 3 as per Vivad Se Vishwas Act, 2020 passed on 07.11.2020. In view of the above, the assessee opted to withdraw the appeal.
On the other hand, the learned Departmental Representative submitted that the assessee has furnished Form 3 from the Department dt.07.11.2020 and wish to withdraw the appeal and no objection to withdraw the pending appeal before the ITAT.
I have heard both the parties and perused the material on record. The assessee has opted for Vivad Se Vishwas Act, 2020 and received Form 3 Dt.07.11.2020 from the Department and furnished. I am of the view that no purpose will be served in keeping the appeal pending. Accordingly, I dismiss the appeal of the assessee as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Pronounced in the open court on the date mentioned on the caption page.