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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI PAVAN KUMAR GADALE & SHRI MANOJ KUMAR AGGARWAL
Date of Hearing 09.03.2021 Date of Pronouncement 10.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE: These three appeals are filed by the assessee against the separate orders of the Commissioner of Income Tax (Appeals) - 5 Mumbai, passed u/s. 143(3) r.w.s 147 and 250 of the Income Tax Act, 1961.
At the time hearing, none appeared on behalf of the assessee. The Ld.AR has filed a letter on 9-3-2021 Dr.Kaushal Samir Kadam, Mumbai mentioning that the assessee is intended to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.
3.We heard the Ld.DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed application and received Form no 3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.
In the result, the appeals filed by the assessee are dismissed.