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Income Tax Appellate Tribunal, DELHI BENCH, ‘D’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH
ORDER PER BRAJESH KUMAR SINGH, AM,
These two appeals by the assessee are directed against the order of the Assistant Commissioner of Income Tax, Circle-3(1)(2) (in short ‘the AO’) dated 09.10.2018 and 26.09.2019 passed u/s 143(3)/144C(13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining to Assessment Years 2015-16 and 2016-17, respectively.
When these appeals were called for hearing, ld. Counsel for the assessee requested for withdrawal of the appeals on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment years 2015-16 and 2016-17.
Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss these appeals as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, it is free to get this order recalled. In terms of the above, the appeals are dismissed as withdrawn.
In the result, the appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 6th February, 2025.