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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
The captioned appeal has been filed by the assessee challenging the order dated 14th March 2019, passed by the learned Commissioner (Appeals)–51, Mumbai, pertaining to the assessment year 2012–13.
While going through the record available before us, we find that the assessee has filed a letter dated 8th September 2021, seeking withdrawal of its appeal in view of the fact that it has applied for 2 M/s. Babies & US Fertility & IVF Centre India Pvt. Ltd.
settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the Form no.3 issued by the Revenue as acceptance of application under VSVS 2020.
The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.
Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage since the Department issued Form no.3. With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.