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Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,
Before: SHRI VIKAS AWASTHY, & SHRI NAVEEN CHANDRA
This appeal by Revenue is directed against the order of Commissioner of Income Tax (Appeals)-40, New Delhi [in short, ‘the CIT(A)’] dated 28.06.2017, for A.Y 2013-14.
Shri Aman Garg, appearing on behalf of assessee submits that the assessee has settled the issues under the Vivad se Vishwas Scheme, 2024 and placed on record copy of Form No. 2 issued under the Scheme and copy of challan receipt evidencing payment of demand determined as
per Form No. 2.
Ms. Harpreet Kaur, appearing for the Revenue, submits that instructions from Assessing Officer on this issue have to be sought.
Both sides heard. Assessee has settled the issues under the Vivad se Vishwas Scheme, 2024 and has placed on record copy of Form No. 2 alongwith challan receipt indicating payment of the amount as specified in Form 2. Since assessee has settled the issues under Vivad se Vishwas Scheme, 2024, appeal of the Revenue has become infructuous.
Liberty is granted to Revenue to revive appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 does not mature finally for any reason whatsoever. dismissed as infructuous.
Order pronounced in the open court on 03.01.2025.