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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI N. V. VASUDEVAN & SHRI CHANDRA POOJARI
O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order of CIT(A)-4, Bengaluru dated 28.11.2018 for the assessment year 2014-15.
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 received Form No.3 certificate from the Pr. CIT. Learned Departmental Representative has no objection.
Page 2 of 2 3. We heard the rival contentions and perused the material on record. The assessee has opted for Vivad Se Vishwas Scheme, 2020, and has filed Form Nos.1 and 2. 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 Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is at liberty to move an application under section 254(2) of the Act to recall the present order if the assessee indents to do so, in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In the result, appeal of the assessee is dismissed as withdrawn.
Pronounced in the open court on the date mentioned on the caption page.