AJAY R. NENSEE,MUMBAI vs. ITO 17(1)(1), MUMBAI

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-28, Mumbai [in short ‘the CIT(A)] dated 03/02/2017 for the assessment year 2013-14.

The notice of hearing of appeal was sent to the assessee through RPAD on the address mention in Form No.36. The repeated notices sent were duly served on the assessee, as is evident from acknowledgements available on record. On the last date of hearing i.e. 25/05/2022, the Bench directed to issue notice through the office of Departmental Representative for today i.e. 28/06/2022. The ld.Departmental Representative furnished a copy of service report. As per service report dated 15/06/2022, the notice has been duly served on the assessee. Despite service of notice neither the assessee nor any Authorized Representative of the assessee has appeared. Therefore, the appeal is taken up for hearing with the assistance of ld.Departmental Representative and on the basis of material available on record. 3. During scrutiny of appeal file it transpired that the assessee has opted to settle the dispute under ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). A letter dated 03/05/2021 from the office of Tax Consultants of the assessee along with Form NO.3 and tax paid challan under VSVS is available on record. The relevant extract of aforesaid letter is reproduced herein below: “Re: Ajay Raychand Nensee 20-A-A, Nagindas Master Road, Fort, Mumbai – 400023 PAN : AAAPN3964A Assessment Year : 2013-2014 Appeal No.ITA 32, 88/MUM/2017 Request to withdraw the appeal as our Client has paid the Taxes under VSVS.