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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
The present appeal preferred by the assessee challenging the order dated 28th March 2019, passed by the learned Commissioner (Appeals)–53, Mumbai, pertaining to the assessment year 2015–16.
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 Nalin Jagdishkumar Gupta
As it transpires from the record available before us, the assessee has filed a letter dated 26th 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 acknowledgement in Form–3 of the declaration filed under the aforesaid scheme. The aforesaid letter along declaration in Form no.1 and 2, are also 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 With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.