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Income Tax Appellate Tribunal, [ DELHI BENCH “E”: NEW DELHI ]
Before: SHRI H.S.SIDHUSHRI PRASHANT MAHARISHISmt. Meena Kapoor, Shri Ajay Kapoor,
O R D E R PER PRASHANT MAHARISHI, A. M.
These appeals are filed by the assessees against separate orders of the ld. CIT (Appeals)-21, New Delhi, both dated 09.03.2017 for the Assessment Year 2011-12.
When the appeals were called for hearing, letter dated 22.12.2020 through AR seeking adjournment stated that assesses are planning to opt for Vivad se Vishwas Scheme and, therefore, the appeals may be adjourned.
The ld. Departmental Representative submitted that when assessees are opting for Vivad se Vishwas Scheme, the appeals of both the assesses may be treated as withdrawn.
We have carefully considered the rival contentions and find that when the assesses are planning to opt for Vivad se Vishwas Scheme, 2020 there is no reason of the appeals of both the assesses may be adjourned at this stage. In view of the above, both the adjournment applications are rejected and the appeals of the assesses are treated as withdrawn and dismissed subject to assesses being issued Form Nos. 3 under that Scheme. If the assesses do not receive Form Nos. 3 from the Revenue for settling the dispute, both the parties are granted liberty to prefer Miscellaneous applications for recall of this common order. 5. Accordingly both the appeals are treated as withdrawn and dismissed.
Order pronounced in the open court on : 23/12/2020.