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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI N.V. VASUDEVAN & SHRI CHANDRA POOJARI
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
The assessee has filed this appeal challenging the order dated 23-09-2019 passed by Ld CIT(A), Bengaluru and it relates to the assessment year 2012-13.
None appeared on behalf of the assessee. However, the assessee has moved an application stating therein that he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act for settlement of the dispute. He has also stated that he has received Form No.3 from the designated authority. Accordingly he has prayed that the Tribunal may pass the consequential order.
M/s. Ajanta Network, Bengaluru Page 2 of 2 3. We heard Ld D.R. Since the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Act, 2020 and he has also received Form No.3 from the designated authority, we dismiss the appeal of the assessee as withdrawn. However, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 22nd Dec, 2020.