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Income Tax Appellate Tribunal, “K” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE
Appellant by : Shri Nayan Thakkar, AR Respondent by : Shri Anand Mohan, SR DR Date of Hearing 29.06.2021 Date of Pronouncement 30.06.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These three appeals are filed by assessee against the separate orders passed u/s. 143(3) r.w.s 144C(13) of the Act in pursuance of the directions of the Dispute Resolution Panel.
At the time hearing, the AR of the assessee has filed a letter mentioning that the assessee intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme M/s. Geometric Ltd.,, Mumbai 2020’ (VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020 . Contra, the Ld. DR has no objections.
We heard the rival submissions and perused the material on record. The Ld.AR has filed the letter mentioning that the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-3 from the income tax department. We are of the view that, no purpose will be served in keeping these appeals pending. Accordingly, we dismiss these appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.
In the result, the three appeals filed by the assessee are dismissed.