Tribunal held that the assessee’s appeal as withdrawn, that as the assessee had opted for settlement of dispute under the Vivad Se Vishwas Act, 2020, no purpose would be served by keeping the appeal pending. (AY.2012-13)
Chitradurga District Co-Op. Central Bank Ltd. v. Dy. CIT (2020) 83 ITR 81 (SN) (Bang.)(Trib.)
S. 253 : Appellate Tribunal-Vivad Se Vishwas Scheme-Appeal Dismissed As Withdrawn-[Direct Tax Vivad Se Vishwas Act, 2020]