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Income Tax Appellate Tribunal, DELHI BENCH “1-2
Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI
01 ITA number 4743/Del/2018 is filed by the assessee against the order of The Additional Commissioner Of Income Tax, Special range -2 New Delhi for assessment year 2014-15 passed u/s 143 (3) read with Section 144C of The Income Tax Act, 1961. appeals has been called for hearing, the counsel for 02 When this the assessee submitted a letter dated 5 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 and further form number 3 has also been issued on 24/12/2020.
Therefore it was stated that this appeal may be treated as withdrawn subject to the caveat that in case form filed by the appellant are rejected at a later stage that the appellant shall be at liberty to approach the Tribunal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. 03 The learned departmental representative agreed with the contention of the assessee. 04 On careful analysis of the letter, dated 5 February 2021 it is apparent that assessee has been issued form number 3 under The DIRECT TAX VIVAD SE VISWAS ACT 2020 in the impugned appeals before us. In view of the above facts the appeal filed by the assessee is treated as withdrawn and hence dismissed subject to liberty to the assessee to approach the Tribunal for reinstitution of the appeals in case the dispute involved in this appeal is not settled. 05 In view of this, appeal filed by the assessee is dismissed as same Dated: 08 02/2021 A K Keot