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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
The aforesaid appeal has been filed by the Revenue challenging the order dated 7th June 2019, passed by the learned Commissioner (Appeals)–4, Mumbai, pertaining to the assessment year 2012–13.
While going through the record available before us, we find that the assessee has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020 and acknowledgement in Form–1 and 2 of the declaration filed under the aforesaid scheme and Form no.3
2 M/s. Disney Entertainment India Ltd. issued by the Revenue are also kept on record. In this view of the aforesaid circumstances, the learned Counsel for the assessee did not wish to contest the Revenue’s appeal before us.
The learned Departmental Representative did not object to the submissions of the learned Counsel for the assessee.
Considering the fact that the assessee is not interested to contest the appeal filed by the Revenue before us, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, consequently, we are of the opinion that there is no necessity to keep the present appeal pending since the Revenue has already issued Form no.3. Therefore, we hold that the appeal filed by the Revenue is liable to be dismissed as such. We are passing this order during this month since the assessee could provide the Form no.3, under the Scheme only now.