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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 revenue against the order dated 18.11.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 32, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2012-13.
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 15.03.2021, 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 SME Growth Fund 4. In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.