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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Per Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing of this appeal, the registry placed on record assessee’s letter dated 12/03/2021 wherein it has been stated 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.
In view of foregoing, the appeal stand dismissed as infructuous, however, with a liberty to revenue to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
The appeal stands dismissed as infructuous. Order pronounced in the open court on 15th March, 2021.