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Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE
ORDER PER BENCH These appeals preferred by the Revenue emanates from the common order of the ld. CIT(A)-12, Pune, dated 25-02-2019 for A.Y. 2009-10 & 2010-11 as per the grounds of appeal on record.
That at the time of hearing, the assessee submitted that they have opted for the Direct Tax Vivad se Vishwas Scheme 2020 for A.Y. 2009-10 and 2010- 11 and has already received Form 5 for both the assessment years, which is on record.
On the basis of this submission of the assessee, the ld. D.R submitted that since the assessee has opted for the Direct Tax Vivad se Vishwas Scheme 2020 and has received Form No. 5, the Revenue would like to withdraw the said appeals with the permission of the Bench.
2 & 702/PUN/2019 BNC Power Projects Ltd. A,Y. 2009-10 and 2010-11 4. Having heard the parties, we find that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme 2020 and has also received form 5 in respect of both the assessment years and hence the Revenue wishes to withdraw these appeals. We therefore, allow the Revenue to withdraw these appeals. We also mention here that in future if any difficulty arises in fulfilling the obligation under Direct Tax Vivad se Vishwas Scheme 2020 in these cases, the Revenue may make separate application, if required, for restoration of the said appeals. In view thereof, both the appeals are dismissed as withdrawn.
In the result, Revenue’s appeals are dismissed as withdrawn.
Order pronounced in the open court on 28th day of July 2022.