Shri Raj Kumar Saraf, Mumbai vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

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

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

Per Manoj Kumar Aggarwal (Accountant Member)

At the time of hearing of this appeal, none appeared for assessee but Ld. DR 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 therefore, the appeal may be dismissed.

In view of foregoing, the appeal stand dismissed as withdrawn, however, with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn. Order pronounced in the open court on 15th March, 2021.

SHRI RAJ KUMAR SARAF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CC 4(2), MUMBAI