AARTI TEJASH LODHAVIA ,MUMBAI vs. ITO (IT)-3(1)(1), MUMBAI

This appeal in A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-57, Mumbai in appeal No.CIT(A)-57/Arr.550/2018-19 dated 09/08/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/12/2017 by the ld. Income Tax Officer (IT)-3(1)(1), Mumbai (hereinafter referred to as ld. AO).

At the outset we find that there is a delay of 131 days in filing of appeal by the assessee before this Tribunal. We find that this Tribunal by ways of a separate interim order dated 18/12/2020 had condoned the delay and admitted the appeal for adjudication on merits.

We find that assessee had preferred an application under ‘Vivad Se Vishwas Scheme’ and had settled the dispute thereon. The copy of Form No.3 was also received by the assessee which is already on record. In view of the same, the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.