MR. MAHENDRA R CHHEDA,MUMBAI vs ACIT CIR. 17(2), MUMBAI

Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Appellant: Mr. Viraj Mehta, AR

For Respondent: Ms. Bharti Singh, DR

Hearing: 30/08/2021Pronounced: 30/08/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-57, Mumbai [in short ‘CIT(A)’] for the assessment year 2013-14 dated 22.01.2019 and arises out of assessment completed u/s 143(3) of the Income Tax Act, 1961 (in short the Act).

At the outset, the Ld. AR submitted that assessee has preferred to settle the issue under Vivad Se Vishwas Act, 2020 and relevant information is filed vide letter dated 31.08.2021 and submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form No. 3.

MR. MAHENDRA R CHHEDA,MUMBAI vs. ACIT CIR. 17(2), MUMBAI