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Income Tax Appellate Tribunal, DELHI BENCH “SMC-2”: NEW DELHI
Before: SHRI R.K. PANDA
This appeal filed by the assessee is directed against the order dated 26th October, 2018 passed by the Ld. CIT (A) Karnal relating to assessment year 2013-14.
The Ld. Counsel for the assessee, at the time of hearing filed an application seeking adjournment on the ground that the assessee has opted for the Vivad se Vishwas Scheme 2020 and stated due to non-availability of certain challan details, assessee could not file Form 1 and 2.
Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.
In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.