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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
ORDER PER VIKAS AWASTHY, J.M: This two appeals by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-4, Mumbai [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2013-14 & 2014-15, respectively. Both the impugned orders are of even date i.e. 17.10.2019.
आअसं. 7281 & 7282/मुं/2019 (िन.व.2013-14 & 2014-15) & 7282/MUM/2019 (A.Y.2013-14 & 2014-15) 2. A letter dated 23/08/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) for both the impugned assessment years and hence, want to withdraw the appeals.
Sh. Sanjay J. Sethi representing the Department stated that the Department has no objection if the assessee wants to withdraw appeals to avail the benefit of ‘VSVS’.
A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment years has been accepted and the Designated Authority has issued Form-3. In view of above, the appeals for both the Assessment Years by assessee are dismissed as withdrawn. Order pronounced in the open court on Wednesday, the 1st day of September, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 01/09/2021 SK, PS