DCIT- CC- 6(3), MUMBAI vs. UNIPHOS ENTERPRISE LTD., MUMBAI

भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)-54, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-54/IT-35/DCCC.6(3)/2016-17, CIT(A)- 54/IT-244/DC.CC 6(3)/2016-17, vide order dated 19.06.2018. The Assessments were framed by the Dy. Commissioner of Income Tax, Central Circle-6(3), Mumbai (in short „DCIT/ AO‟) for the A.Ys. 2013- 14 & 2014-15 vide orders dated 09.03.2016, 28.12.2016 under section 143(3) of the Income Tax Act, 1961 (hereinafter „the Act‟). We find that the ld. AR filed a letter dated 9th August, 2021 2. mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the 2 ITAs No. 5066 & 5067/Mum/2018 M/s Uniphos Enterprise Ltd; AYs 13-14 & 14-15 year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith this letter. Ld. DR also agreed that the Form -5 has been received.