PENINSULA MEGA TOWNSHIP DEVELOPERS PVT. LTD. ,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(3), MUMBAI

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: These appeals of different assessee’s are arising out of the orders of the Commissioner of Income Tax (Appeals)]-47, Mumbai, [in short CIT(A)], in Appeal Nos. CIT(A)-47/12886, 12904, 12909, 12919, 12920.16-17, CIT(A)/16451691/16-17, CIT(A)-47/12845 & 12859/16- 17, CIT(A)-47/12842,12955,12849, 12851, 12854 & 12860/16-17 dated 25.06.2019. The assessments were framed by the Dy. Commissioner of Income Tax Officer, CC-1(3), Mumbai (in short DCIT/ITO/ AO), for the A.Ys. 2008-09 to 2014-15 vide order dated 30.12.2016 & 30.03.2016 under section 153A, 143(3) read with section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, the learned Counsel for the assessee Shri Kushal Shah stated that the assessee has opted for ‘Direct Tax Vivad Se Viswas Scheme-2020’ in all these appeals. The assessee has filed copies of Form No. 1 and 2 and also form No. 3 issued by the Department. Hence, he has requested for permission for withdrawal of the appeal subject to liberty to be granted to him. The DRs have not objected for the same. 3. After hearing both the sides and perusing the records, it is noticed that the assessee is opting for ‘Direct Tax Vivad Se Viswas Scheme- 2020’ in all these appeals. In view of the decision of Hon'ble High Court of Madrass in the case of Nannusamy Mohan (HUF) vs. ACIT in I.C.A. No.372 of 2020 dated 16.10.2020, wherein Hon'ble High Court after