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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH&
आदेश / O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:
The present appeal has been filed by the assessee against the order dated 23.09.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 33, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2013-14.
At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 09.03.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal. 3. The Ld. DR also did not object to course so suggested.
M/s Saigal Sea Trade, 4. We notice that the appeal no. mentioned in Form No. 3 is whereas the pending appeal before ITAT for Assessment Year 2013-14 is ITA No. 7403/Mum/2019. It is clarified by the Counsel that assessee also opted for VSV Scheme in Assessment Year 2012-13 and appeal is ITA No. 7402/Mum/2019. It is typographical error and the assessee has wrongly entered the pending appeal in ITA No. 7402/Mum/2019 (assessee filed copy of Form 1 & 2 for Assessment Year 2012-13 before us).
In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020 for this Assessment Year 2013- 14.