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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: These appeals of assessee is arising out of the orders of the Commissioner of Income Tax (Appeals)]-53, Mumbai, [in short CIT(A)], in dated 19.2.2018. The assessment
At the outset, it is noticed that the assessee has opted for ‘Direct Tax Vivad Se Viswas Scheme, 2020’ by filing the application form Nos. 1 and 2 with the Department. From the records, it is noticed that the assessee has also received declaration order in From No. 3 vide acknowledgement Nos. i.e. 956501380301220 for AY 2012-13 and 123631960070121 for AY 2013-14. These appeals were filed before ITAT on 25.04.2018, the appeal is pending for disposal. The appeals are pending and assessee is eligible for the ‘Direct Tax Vivad Se Viswas Scheme, 2020’. The assessee has requested for withdrawal of these appeals and seeks permission for the same vide letter dated nil.
After hearing both the sides and perusing the records, it is noticed that the assessee is opting for ‘Direct Tax Vivad Se Viswas Scheme, 2020’ by filing form Nos. 1 and 2 and department also issued form No. 3 in both the years. In view of the decision of Hon'ble High Court of Madras in the case of Nannusamy Mohan (HUF) vs. ACIT in I.C.A. No.372 of 2020 dated 16.10.2020, wherein Hon'ble High Court after considering the intent of the assessee to avail the benefit of ‘Direct Tax Vivad Se Viswas Scheme, 2020’ has dismissed the appeal by observing in Para 7 to 9 as under: - “7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate
In the light of the above, we direct the appellant/ assessee to file the Form No.I on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders as expeditiously as possible preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form.
With this declaration, the Tax Case appeal stands disposed of with the aforementioned liberty and Consequently the Substantial Question of Law are left upon. No costs.”
In the light of the view taken by Hon’ble Madrass High Court cited (supra), we grant permission for withdrawals of these appeals subject to liberty in case the assessee is unable to get through the scheme, the assessee can restored the appeal.