MR.GURUSHANTHAPPA VEERANNA ,BANGALORE vs. INCOME TAX OFFICER WARD-4(3)(5), BANGALORE

This appeal filed by the assessee is directed against the order of CIT(A)-4, Bengaluru dated 18.02.2019 for the assessment year 2006-07.

At the time of hearing, the Ld A.R submitted that the assessee has filed application under the Direct Tax Vivad Se Vishwas Act, 2020 and has requested to either keep the disposal of the appeal in abeyance until the declaration of the assessee is accepted and settled or dispose off the appeal subject to the approach the Tribunal in the Page 2 of 2 event the declaration so filed is not accepted. Learned Departmental Representative has no objection.

We heard the rival contentions and perused the material on record. The assessee has opted for Vivad Se Vishwas Scheme, 2020,. Since the assessee has already filed the application for opting for Vivad Se Vishwas Scheme, 2020, we are of the view that no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is at liberty to move an application under section 254(2) of the Act to recall the present order if the assessee indents to do so, in accordance with the provisions of law.

In the result, appeal of the assessee is dismissed as withdrawn.