SHRI ABHAY MUTHA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

All these appeals are filed by different assessee’s of same family/group against different orders of Learned Commissioner of Income Tax (Appeals)–40, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2014-15.

Assessees through his authorized representative filed a letter dated 20th September, 2021 and submitted as under: - “Re: Shri Abhay Mutha, 5448/M/2019 AY 2010-11 Sub; Opting for Vivaad Se Vishwas Scheme. In respect of the abovementioned case we would like to state that the appellant has applied under the Vivad Se Vishwas scheme and has received form 3 and has paid the taxes on the same (Copy enclosed). It is therefore requested to adjudicate the matter under the provisions of the scheme.” Re: Shri Abhay Mutha, 5449/M/2019 AY 2011-12 Sub: Opting for Vivaad Se Vishwas Scheme. In respect of the abovementioned case we would like to state that the appellant has applied under the Vivad Se Vishwas scheme and has received form 3 and has paid the taxes on the same (Copy enclosed). It is therefore requested to adjudicate the matter under the provisions of the scheme.”

On a perusal of the above letters filed by the authorized representative of the assessee and enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Therefore, since assessee has opted to settle litigation under Vivad Se Vishwas Scheme no purpose would serve keeping the appeals pending. Accordingly, these appeals are dismissed with liberty to file Miscellaneous Application by the assessee for recall of the appeals in case the declaration of the assessee under Vivad Se Vishwas Scheme is not accepted.

In the result, appeals of the assessees are dismissed as withdrawn.