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Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
Before: SHRI S. RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE
ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-54, Mumbai [in short ‘CIT(A)’] for the assessment year 2010-11 dated 09.03.2018 and arises out of assessment completed u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (in short the Act).
At the outset, when the appeal was called out for hearing, none appeared on behalf of the assessee in spite of calls. Ld. DR brought to our notice that the assessee has filed vide letter dated 22.02.2021 that it has filed the declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the Shri Mitesh B. Janikar 2 receipt of Form-3 and prayer to withdraw the appeal. The Ld. DR submitted that he has no objection for withdrawal of assessee’s appeal.
Heard the learned DR and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as it has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, and received the confirmation of Form No. 3. Therefore, we are inclined to dismiss the appeal as per assessee’s request as withdrawn. In case for some reason, the Revenue dismiss the plea of the assessee under Vivad Se Vishwas Scheme, 2020, assessee has hereby and he can apply to restore the matter in due course.
In the result, the appeal filed by the assessee is dismissed as withdrawn.