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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
Date of Hearing – 29.04.2021 Date of Order – 29.04.2021
O R D E R PER S. RIFAUR RAHMAN, A.M.
The aforesaid cross have are against order dated 30th September 2019, passed by the learned Commissioner (Appeals)–53, Mumbai, pertaining to the assessment year 2016–17.
2 Bharat Petroleum Corporation Ltd.
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 and perused the material on record.
As it appears from the record, the assessee has filed a letter dated 19th April 2021, seeking withdrawal of its appeals 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 along with copy of Form no.3, submitted by the assessee are 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 With these observations, the appeals by the assessee as well as Revenue are liable to be dismissed as withdrawn.
3 Bharat Petroleum Corporation Ltd.
In the result, appeals s dismissed as withdrawn. Order pronounced in the open court on 29.04.2021