Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP:
This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-8, Mumbai, [in short CIT(A)], in appeal No. CIT(A)-8/IT-80/2016-17 dated 19.07.2019. The assessment was framed by the Asst. Commissioner of Income Tax, Circle- 3(1)(2), Cds Infra Limited ; AY 13-14 Mumbai (in short ACIT/ AO), for the A.Y. 2013-14 vide order dated 21.03.2016 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
The registry placed on record Form No.3 issued by appropriate authority to the assessee. Upon perusal, it transpires that the assessee has opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under consideration. The Ld. DR submitted that the appeal may be dismissed.
In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 08.04.2021. (एभ. फारगणेश / M. BALAGANESH) (भहावीय ससिंह /MAHAVIR SINGH) (रेखा सदस्म / ACCOUNTANT MEMBER) (उऩाध्मऺ / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 08.04.2021 सुदीऩ सयकाय, व. ननजी सचिव/ Sudip Sarkar, Sr.PS Cds Infra Limited ; AY 13-14 आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A) 4. आमकय आमुक्त / CIT 5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भुिंफई / DR, ITAT, Mumbai 6. गार्ा पाईर / Guard file. आदेशान सार/ BY ORDER, सत्मावऩत प्रनत //// उप/सहायक पुंजीकार (Asstt.