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The present appeal filed by the assessee is directed against the order passed by the CIT(A) NFAC, Delhi, which in turn arises from the order passed by the A.O. u/s 143(3) of the Income Tax Act, 1961 for A.Y. 2013-14. The assessee has assailed the impugned order on the following grounds before us:

"1. On the facts and in the circumstances of the case, the Hon'ble CIT(A) erred in passing the order under section 250 of the Act without considering the provisions of section 4(2) of the Direct Tax Vivad se Vishwas Act, 2020 UTV Software Communications Pvt. Ltd. Vs. ACIT, Circle 16(1) ('VsV Act') as well as the certificate i.e. Form 3, issued by the designated authority under section 5(1) of the VsV Act.

UTV Software Communications Pvt. Ltd. Vs. ACIT, Circle 16(1) On the other hand, the ld. D.R could not contrary disprove the fact stated by the assessee.

5. Heard both the side and perused the material on record. The ld. CIT(A) has adjudicated the appeal of the assessee on 03.09.2016.

Before adjudicating this appeal at the level of Ld. CIT(A), assessee has applied for Vivad se Vishwas Scheme on 28.12.2020. The designated authority PCIT-8, Mumbai has approved application of the assessee vide Form No. 3 dated 19.01.2021. Thereafter the assessee has paid the due taxes as per Form No. 4 of the Vivad se Vishwas Scheme on 03.05.2021. However, the ld. CIT(A) has adjudicated the appeal of the assessee on merit on 03.09.2021 without taking into consideration the aforesaid material fact demonstrating that assessee has already filed declaration and undertaking under the Vivad se Vishwas Scheme which was duly approved by the designated authority as per Form No. 3 on 19.01.2021 and the due taxes were also paid on 03.05.2021. Looking to the above facts and material on record we consider that the order of the ld. CIT(A) is not justified. Therefore, we dismiss the appeal of the assessee as withdrawn in accordance with Vivad se Vishwas Act, 2020, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme, then, the assessee shall have liberty to approach the Tribunal for restoration of its aforementioned appeal.

6. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 22.04.2022 Sd/- Sd/-

             (VIKAS AWASTHY)                      (AMARJIT SINGH)
            JUDICIAL MEMBER                    ACCOUNTANT MEMBER
Mumbai, Dated 22.04.2022
PS: Rohit

UTV Software Communications Pvt. Ltd. Vs. ACIT, Circle 16(1) आदे श की ितिलिप अ े िषत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant