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Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed under Sec. 263 of the Income-tax Act, 1961 by the CIT-24, Mumbai, dated 26.02.2013, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 30.12.2010 for assessment year 2008-09.
The assessee has e-filed a letter wherein it is stated that he had filed an application under the Direct Tax Vivad se Vishwas Act, 2020 in Form 1 & Form 2 in order to settle the aforesaid matter pending before the Tribunal. Further, it is stated by the assessee that Form 3 and 4 have been issued to him by the designated authority. In support of his aforesaid claim the assessee had enclosed alongwith its letter copies of Form 3 & Form 4.
The ld. D.R did not controvert the aforesaid factual position as was stated before us.