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Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: SHRI SAKTIJIT DEY (JM)
Captioned appeals by the same assessee arise out of two separate orders, both dated 16.09.2019, of learned Commissioner of Income Tax (Appeals) – 53, Mumbai for the assessment years 2008-09 and 2009-10.
At the outset, Ms. Dinkle Hariya, learned authorized representative of the assessee submitted, the assessee has opted for settling the dispute arising in these appeals under the Direct Tax Vivad se Vishwas Act, 2020 and has received the certificates issued by the designated authority in Form- 3. Thus, she sought permission on behalf of the assessee to withdraw the appeals. In fact, letter to this effect filed by the learned counsel is also kept on record.
2 & 7587/ MUM/2019 Assessment Year: 2008-09 & 2009-10 3. The learned Departmental Representative has no objection to the aforesaid request of the assessee.
In view of the facts discussed above and considering the request of learned authorized representative of the assessee, I permit the assessee to withdraw these appeals. Accordingly, appeals are dismissed as withdrawn. However, if for any unforeseen reasons, declarations filed by the assessee under the Direct Tax Vivad se Vishwas Act, 2020 are not accepted by the department, liberty is granted to the assessee to seek restoration of these appeals.
In the result, appeals are dismissed. Order pronounced in the open court on 24th May, 2021.