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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI SHAMIM YAHYA, HONBLE & SHRI C.N. PRASAD, HONBLEShri Radhakant Saraf
O R D E R PER C.N. PRASAD (JM)
This appeal is filed by assessee against order of the Learned Commissioner of Income Tax (Appeals)–52, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 05.11.2018 for the A.Y. 2013-14.
At the time of hearing the appeal virtually, Ld. Counsel for the assessee submitted that assessee opted for Vivad Se Vishwas Scheme and filed declaration and undertaking in Form-1 to settle the litigation and received Form-3 from the Revenue accepting the said declaration.
(A.Y: 2013-14) Ilesh Amrutlal Gadhia 3. In view of the submission of the Ld. Counsel that assessee has already filed application under Vivad-Se-Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration, the appeal of the assessee is dismissed as withdrawn with liberty to file miscellaneous application in case the application under Vivad Se Vishwas Scheme is rejected by the revenue.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the virtual court on 15.04.2021