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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
The aforesaid appeal has been filed by the assessee challenging the order dated 20th September 2019, passed by the learned Commissioner (Appeals)–53, Mumbai, pertaining to the assessment year 2014–15.
When the case was called for hearing, none appeared on behalf of the assessee to represent its case. However, we have heard the learned Departmental Representative.
2 Bigdeal Infracon Pvt. Ltd.
As we can see from the record available before us, the assessee has filed a letter dated 29th April 2021, seeking withdrawal of its appeal in view of the fact that it has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the Certificate in Form–3 issued by the Revenue. The aforesaid letter submitted by the assessee is kept on record.
The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.
Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage since the Department issued Form no.3. With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.