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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI MANISH BORAD
ORDER PER MANISH BORAD, A.M. The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-8, Mumbai dated 18.10.2019 for AYs 2011-12, 2012-13 & 2013-14. As the issue involved in the captioned appeals are inextricably interlinked or in fact interwoven and having common issue, the Rinku Rajesh Rai 2 84 & 85/M/2020 same are therefore being taken up and disposed off by way of a consolidated order.
At the outset, the assessee filed vide letter dated 09.08.2021, assessee 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-3 & Form- 1 and prayer to withdraw the appeal.
The Ld. DR also did not object to course so suggested.
We have heard rival contentions and perused records placed before us. In view of the above stated facts, we dismiss these appeals filed by assessee treating the same as withdrawn/not pressed. However, the assessee are at liberty to file Miscellaneous Application for recalling the order within the stipulated time as prescribed under the law if the respective assessee’s application for availing this scheme could not be accepted by the Revenue for some reason or if the respective assessee could not fulfill the condition prescribed in the said scheme namely “Vivad Se Vishwas Scheme 2020”.