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Income Tax Appellate Tribunal, “J” BENCH, MUMBAI
Before: SHRI PRAMOD KUMAR & SHRI KULDIP SINGH
O R D E R
PER KULDIP SINGH (JUDICIAL MEMBER ):
1. 1. Appellant ACIT, Circle 16(1) hereinafter referred to as the revenue by filing the present appeal sought to set-aside the impugned order passed dated 31.01.2019 by the Commissioner of Income Tax (for short ‘CIT’) qua A.Y. 2015-16.
2. However, assessee/revenue has now opted not to contest the present appeal rather sought to dismiss the same on the ground that it has preferred to avail of the benefits under ‘Vivad Se Vishwas Scheme 2020’ and has filed necessary form No. 1 & 2 with the department, which has been accepted and processed vide form 3 issued by the tax authorities.
3. Keeping in view the aforesaid facts the present appeal is hereby dismissed having been become infructous with liberty to get it restored by the revenue, if so, desire. The revenue has no objection with regard to the aforesaid caveat.