2021 (10) TMI 1337

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..... d Se Vishwas Act, 2020 - HELD THAT:- As the Form No. 3 has been issued in the case of the assessee, the appeal of the Revenue is deemed to be withdrawn. Hence, the appeal is dismissed as withdrawn. However, if the tax arrears in dispute is not ultimately paid, the Revenue shall be at liberty to file application for recall of the order and the Tribunal shall consider such application appropriately .....

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..... We have heard learned Representative of both the parties through Video Conferencing and have perused Form No. 3 issued by Income-tax Department with reference to present appeal. For ready reference, Section 4(2) of the Direct Tax Vivad Se Vishwas Act (supra) reads as under: 4. (1) . (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal .....

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