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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC ”, MUMBAI
Before: SHRI VIKAS AWASTHY
अपीलाथ� �वारा/ Appellant by : Shri Sanjay J. Sethi ��तवाद� �वारा/Respondent by : Shri Deepak Jain सुनवाई क� �त�थ/ Date of hearing : 17/06/2021 घोषणा क� �त�थ/ Date of pronouncement : 17/06/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-48, Mumbai (in short ‘the CIT(A)’) dated 12/06/2019 for the assessment years 2011-12.
Shri Deepak Jain appearing on behalf of the assessee submitted that the assessee has opted for ‘Vivad Se Vishwas Scheme, 2020’(in short ‘VSVS’). The declaration filed by assessee under VSVS has been accepted. The assessee has complied with the conditions as laid down in Form-3 and the assessee has now received final settlement certificate in Form-5.
(A.Y.2011-12) 3. This appeal was fixed for hearing on 10/06/2021. On the said date the Departmental Representative was directed to seek report from the Field Office regarding assessee’s compliance to settle appeal under VSVS. Shri Sanjay J. Sethi representing the Department today made a statement that he has received confirmation from the Inspector that the assessee has complied with the conditions set out in Form-3 and final Form -5 has been issued by the Designated Authority under VSVS.
In view of the fact that assessee has settled the dispute under VSVS and has paid the taxes in compliance of Form-3, this appeal by the Revenue has become infructuous and the same is dismissed as such.
Order pronounced in the open court on Thursday, the 17th day of June, 2021. Sd/- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 17/06/2021 Vm, Sr. PS (O/S) ��त�ल�प अ�े�षतCopy of the Order forwarded to : 1. अपीलाथ�/The Appellant , 2. ��तवाद�/ The Respondent. 3. आयकर आयु�त(अ)/ The CIT(A)- 4. आयकर आयु�त CIT 5. �वभागीय ��त�न�ध, आय.अपी.अ�ध., मुबंई/DR, ITAT, Mumbai 6. गाड� फाइल/Guard file.