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TMI Blog2020 (10) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... claration till date - HELD THAT:- Although the Declaration in Form 1 in accordance with Section 4 has been filed by the assessee company, however, the Designated Authority has not yet granted the Certificate in Form 3 under Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 accepting the said declaration and determining the tax arrears to be paid by the assessee. Assessee s counsel has furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - - - Dated:- 20-10-2020 - Shri H.S. Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : Ms. Manish Sharma, Adv. For the Revenue : Md. Ganyasuddin Ansari, Sr. DR. ORDER PER O.P. KANT, AM: These appeals by the Revenue are preferred against the separate orders of the Ld. CIT(A) - XIV, New Delhi dated 18.3.2002 19.7.2002 pertaining to A.Ys 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form 1 in accordance with Section 4 has been filed by the assessee company, however, the Designated Authority has not yet granted the Certificate in Form 3 under Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 accepting the said declaration and determining the tax arrears to be paid by the assessee. Therefore, she requested that the present appeals may be adjourned to a later date, subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee company, however, the Designated Authority has not yet granted the Certificate in Form 3 under Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 accepting the said declaration and determining the tax arrears to be paid by the assessee. We further note that assessee s counsel has further mentioned in her letter dated 19.10.2020 that the captioned appeals would be withdrawn once the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue s Appeal No. 3971/Del/2002 (AY 1999-2000), as aforesaid, hence, the cross objection filed by the Assessee has become infructuous and dismissed as such with liberty to file Misc. Application for recalling the order, in case Misc. Application is filed by the Department. 7. In the result, both the Revenue Appeals as well as Assessee s Cross Objection stand dismissed. The order is pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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