RELIGARE CAPITAL MARKETS LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

01 ITA number 1583/Del/2015 is filed by the assessee against the order of The Deputy Commissioner Of Income Tax, Circle - 21 (1) New Delhi for assessment year 2010 - 11 passed u/s 143 (3) read with Section 144C of The Income Tax Act, 1961 dated 13/1/2015. 02 ITA number 1763/Del/2017 is filed by the assessee against the order of The Asst Commissioner Of Income Tax, Circle - 21 (1), New Delhi passed u/s 143 (3) read with Section 144C of the income tax act 1961 for assessment year 2012 - 13 passed on 31st of January 2017. When both these appeals have been called for hearing, the counsel for the assessee submitted a letter dated 4 February 2021 stating that assessee has filed form number 1 and 2 in both these appeals Under THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 on 30 December 2020 and further form number 3 has also been issued for assessment year 2010 - 11 on 29/1/2020 and for assessment year 2012 - 13 on 28th of January 2021. Therefore it was stated that both these appeals may be treated as withdrawn subject to the caveat that in case form filed by the appellant are rejected at a later stage that the appellant shall be at liberty to approach the Tribunal for reinstitution of the above appeals. The learned departmental representative agreed with the contention of the assessee. On careful analysis of the letter, dated 4 February 2021 it is apparent that assessee has been issued form number 3 under The DIRECT TAX VIVAD SE VISWAS ACT 2020 for assessment year 2010 - 11 and 2012 - 13 in the impugned appeals before us. In view of the above facts the appeals filed by the assessee are treated as withdrawn and hence dismissed subject to liberty to the assessee to approach the Tribunal for reinstitution of the appeals in case the dispute involved in these appeals are not settled. In view of this, both the appeals filed by the assessee are dismissed as same are withdrawn.

Dated: 08 02/2021 A K Keot