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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI B. R. BASKARAN & SMT. BEENA PILLAI
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 19.09.2019 passed by Ld CIT(A)-6, Bengaluru and it relates to the assessment year 2012-13.
The assessee has filed a letter stating that the assessee has opted to settle the dispute in its appeal as well as in the appeal filed by the revenue under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for the appeal filed by the assessee and it has also received Form No.3. Accordingly it is submitted that Tribunal may pass suitable order.
Page 2 of 2 3. We heard Ld D.R and perused the record. Since the issues contested in the appeal of the assessee have been opted to be settled under the Direct Taxes Vivad Se Vishwas Act, 2010, no purpose will be served in keeping this appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn.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. Order pronounced in the open court on 11th Jan, 2021