ITO 22(1)(2), NAVI MUMBAI vs. J V CHEM, MUMBAI

The Ld. AR submitted that the assessee has already opted for settlement of dispute for both the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authorities. The copies of the payment challans have also been emailed. The Ld. DR could not controvert the fact that the revenue’s appeals have become infructuous.

In view of foregoing, the revenue’s appeals stand dismissed as infructuous with a liberty to revenue to seek restoration of the appeals, in case the declaration filed under the scheme is not accepted, for whatever reasons.

Both the appeal stands dismissed as infructuous. Order pronounced on 10th August, 2021. (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 10/08/2021 Sr.PS, Dhananjay आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : अपीलाथी/ The Appellant 1. प्रत्यथी/ The Respondent 2. 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT– concerned 5. सवभागीयप्रसतसनसध, आयकरअपीलीयअसधकरण, मुिंबई/ DR, ITAT, Mumbai गार्डफाईल / Guard File 6. आदेशाि सार/ BY ORDER, उप/सहायक पुंजीकार (Dy./Asstt.