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Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI S. RIFAUR RAHMAN
ORDER PER S. RIFAUR RAHMAN, A.M. This is an appeal filed by the Revenue. The relevant assessment year is 2011-12. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-18, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) of the Income Tax Act 1961, (the ‘Act’).
At the outset, the assessee filed vide letter dated 02.06.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 as well as remitted the tax and prayer to withdraw the appeal.
M/s Sungold Packaging 2
The Ld. DR also did not object to course so suggested and agreed to file the compliance report from Assessing Officer in due course.
In view of the above, we dismiss the appeal of the Revenue since assessee has preferred to settle the issue under Vivad se Vishwas Scheme and it has received the acknowledgement in Form-3 as well as paid the tax due on them. Therefore, this appeal is accordingly dismissed.
In the result, the appeal is dismissed.
Order pronounced in the open Court on 03/06/2021.