SRI JEMMIS DEVASSY ELUVATHINGAL,BANGALORE vs. INCOME TAX OFFICER, WARD- 3(3)(4), BANGALORE

The assessee has filed these appeals challenging the orders passed by the Ld CIT(A)-3, Bengaluru for the assessment years 2013- 14 and 2015-16.

None appeared on behalf of the assessee. However, the assessee has filed a letter stating that the assessee has opted to settle the dispute in these two appeals Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee has filed Form No.1 & 2 for both the appeals filed by the assessee. However, he has received & 1953/Bang/2019 Sri Jeemis Devassy Eluvathingal, Bengaluru Page 2 of 2 Form No.3 for assessment year 2013-14 only. Accordingly it is submitted that appeal of the assessee may be dismissed as withdrawn with liberty to seek recall of the order, if something goes wrong.

We heard Ld D.R, who did not object to the prayer of the assessee. Since the issues contested in both the appeals of the assessee have been settled under the Direct Taxes Vivad Se Vishwas Act, 2010, we dismiss both the appeals of the assessee as withdrawn. However, we give liberty to the assessee to seek recall of the order for either of the years in accordance with law, if the circumstances so warrant.

In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on 31st Dec, 2020