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Income Tax Appellate Tribunal, ‘G‘ BENCH
Before: SHRI M.BALAGANESH & SHRI PAVAN KUMAR GADALE
आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in 3507/Mum/2019 & 3508/Mum/2019 for A.Y.2015-16, 2016-17 & 2017-18 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-1, Mumbai in appeal Nos.10260, 10260 & 10264/2018-19 dated 26/04/2019 (ld. CIT(A)
in short) against the order of assessment passed u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as Act) by the ld. Asst. Commissioner of Income Tax, Centralized processing cell-TDS, Mumbai (hereinafter referred to as ld. AO).
We find that the assessee filed a letter dated 16/07/2021 mentioning that an application had been preferred under direct tax “Vivad Se Viswas Scheme 2020” to settle the tax disputes for the years under consideration and had obtained Form-3 from the designated authority thereon, copy of which was enclosed alongwith this letter.
In view of this, we hereby treat the appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.
In the result, appeals of the assessee are dismissed.
Order pronounced in the open Court on 19/07/2021.