ANJU RANI GUPTA,NOIDA vs. ACIT CIRCLE-2, MORADABAD

This appeal has been preferred by the assessee against the appellate order dated 21.06.2019 u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- Moradabad.

Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020).

On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record. Same makes reference to ITA 120/DEL/2019 and not present ITA number however Ld. Representatives mentioned that there is no other appeal for this AY.

Since, the sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued.

In the light of aforesaid, the appeal in hand stands dismissed withdrawn with liberty to the Ld. AO to verify the particulars of the appeal settled under VSVS and incase of any other appeal being subject matter of the VSVS and not the present appeal, parties will be at liberty to get this appeal restored.