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Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI M. BALAGANESH
O R D E R PER SAKTIJIT DEY, JM Captioned appeals by the assessee arise out of two separate orders, both dated 06.05.2019, of learned Commissioner of Income Tax (Appeals)-44, Mumbai for the assessment years 2012-13 and 2014-15.
When the appeals were taken up for hearing, Shri Vimal Punmiya, learned Authorized Representative of the assessee, on instruction, requested for withdrawal of the appeals. He submitted, the assessee has opted for settling the dispute arising in the appeals under the Direct Tax Vivad Se Vishwas Act, 2 & 4420/MUM/2019 Assessment Years: 2012-13 & 2014-15 2020 and has also received the certificates issued by the designated authority in Form 3.
The learned Departmental Representative did not object to the aforesaid request of the assessee.
In view of the facts discussed above and considering assessee’s request, we permit the assessee to withdraw the present appeals. Accordingly, appeals are dismissed as withdrawn. However, if for any unforeseen circumstances, assessee’s declarations under the Vivad Se Vishwas Scheme are not accepted by the revenue leading to non-settlement of the dispute, we grant liberty to the assessee to seek restoration of the appeals.
In the result, appeals are dismissed. Order pronounced in the open court on 6th October, 2021.