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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI VIKAS AWASTHY
अपीलाथ) -ारा/ Appellant by : None *ितवाद, -ारा/Respondent by : Sh. Sunil Deshpande सुनवाई क. ितिथ/ Date of hearing : 30/07/2021 घोषणा क. ितिथ/ Date of pronouncement : 30/07/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-12, Mumbai (in short ‘the CIT(A)’) dated 27/05/2019 for the assessment year 2011-12.
A letter dated 14/07/2021 has been received from the assessee stating that the assessee has opted for ‘Vivad Se Vishwas Scheme, 2020’ (in short
आअसं. 5755/मुं/2019 (िन.व.2011-12) (A.Y.2011-12)
‘VSVS’), and the declaration filed by the assessee has been accepted. A copy of Form-3 is furnished alongwith the aforesaid letter.
Shri Sunil Deshpande representing the Department stated that the report dated 26.07.2021 from the field office regarding assessee’s compliance to the conditions laid down in Form-3 has been received. The Assessing Officer (AO) has confirmed that the assessee has paid the tax amount determined under VSVS per Form-3.
Since the declaration filed by the assessee under VSVS has been accepted by the designated authority and as per the report from the AO, the assessee has paid the taxes in accordance with Form-3, the appeal filed by the Revenue has become infructuous and is thus, dismissed as such.
In the result, appeal by the Revenue is dismissed as infructuous.
Order pronounced in the open court on Friday, the 30th day of July, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 30/07/2021 SK, PS *ितिल�प अ4े�षत *ितिल�प अ4े�षतCopy of the Order forwarded to : *ितिल�प अ4े�षत *ितिल�प अ4े�षत 1. अपीलाथ)/The Appellant , 2. *ितवाद,/ The Respondent. 3. आयकर आयु5(अ)/ The CIT(A)- 4. आयकर आयु5 CIT 5. �वभागीय *ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT,
आअसं. 5755/मुं/2019 (िन.व.2011-12) (A.Y.2011-12)