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Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI
Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD
ORDER PER RAVISH SOOD, J.M: The captioned appeal filed by the revenue is directed against the order passed by the CIT(A)-8, Mumbai, dated 28.01.2019, which in turn arises from the order passed by the A.O under Sec.143(3) r.w.s 147 of the Income-tax Act, 1961, dated 30.08.2016 for A.Y. 2009-10.
The department has placed on our record a letter dated 22.06.2021, wherein it is stated that as per an e-mail received from the DCIT-4(1)(1), Bengaluru, the assessee has filed Form No.1 under the Direct Tax Vivad se Vishwas Act, 2020 and had deposited 50% of the disputed tax with respect to the captioned appeal. Copy of the Form 3 issued by the Pr. CIT, Bengaluru alongwith Form 4 regarding deposit of amount u/s 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020 has been filed alongwith the said letter.
In view of the above, we dismiss the revenue’s appeals as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme then, the appellant revenue shall have liberty to approach the Tribunal for restoration of its aforesaid appeal.