Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI
Before: SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM)
O R D E R
PER SAKTIJIT DEY, JM
This is an appeal by the revenue against order dated 18.12.2019 of learned Commissioner of Income Tax (Appeals)-12, Mumbai for the assessment year 2009-10.
When the appeal was taken up for hearing, no one was present for the assessee. However, the assessee has brought to our notice the fact that it has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has also received Form-3 issued by the designated authority on 24.02.2021. A copy of the Form-3 furnished by the assessee is kept on record.
Assessment Year: 2009-10 3. We have heard learned Departmental Representative and perused the materials on record. On perusing the certificate issued by the designated authority in Form No. 3, we are convinced that the revenue has acted upon the declaration filed by the assessee under the Direct Tax Vivad Se Vishwas Act, 2020 for settling the dispute arising in the appeal.
In view of the aforesaid, we are inclined to dismiss the present appeal by treating it as infructuous. However, in the unlikely event of non-settlement of the dispute under the Vivad Se Vishwas Scheme, 2020, liberty is granted to the revenue to seek recall of this order and restoration of the appeal.
In the result, appeal is dismissed. Order pronounced in the open court on 21st September, 2021.