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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC ”, MUMBAI
Before: SHRI VIKAS AWASTHY
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-44, Mumbai (in short ‘the CIT(A)’) dated 28/05/2019 for the assessment years 2011-12.
A letter dated 28/01/2021 has been received from the Chartered Accountants of the assessee stating that the assessee has opted for ‘Viwad Se
आअसं. 4871/मुं/2019 (�न.व.2011-12) (A.Y.2011-12)
Vishwas Scheme, 2020’( in short ‘VSVS’). The declaration has already been filed under VSVS and Form-3 has been received. However, there seems to be some discrepancy in the said form which the assessee is trying to resolve.
Ms. Smita Verma representing the Department stated that the Department has no objection if the assessee wants to avail the benefit of ‘VSVS’.
In view of the fact that the assessee has opted for VSVS and has already filed declaration, and has received Form 3 albeit with some discrepancy, the appeal by assessee is dismissed at this stage.
Liberty is granted to the assessee to revive appeal in the event the alleged discrepancy in Form 3 is not resolved and the assessee wishes to opt out of the scheme or the declaration filed by the assessee under VSVS fails to mature for any reason whatsoever.
Order pronounced in the open Court on Monday, the 05th day of April, 2021
Sd./- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/ Mumbai, �दनांक/Dated: 05/04/2021 Vm, Sr. PS (O/S)
आअसं. 4871/मुं/2019 (�न.व.2011-12) (A.Y.2011-12)