INCOME TAX OFFICER-21 (1)(2), MUMBAI vs ASHOK AUTO ACCESSORIES, MUMBAI

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Deepak Jain, Ld. AR

For Respondent: Ms. Smita Verma – Ld. Sr. DR

Per Manoj Kumar Aggarwal (Accountant Member)

At the time of hearing of this appeal, the learned counsel for assessee submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.5 from appropriate authority. The Ld. DR could not controvert the fact that the appeal has become infructuous.

INCOME TAX OFFICER-21 (1)(2), MUMBAI vs. ASHOK AUTO ACCESSORIES, MUMBAI