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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI S. RIFAUR RAHMAN
The aforesaid appeal has been filed by the assessee challenging the order dated 6th February 2019, passed by the learned Commissioner (Appeals)–4, Mumbai, pertaining to the assessment year 2011–12.
When the case was called for hearing, neither the assessee nor any of its authorised representatives appeared before us to represent the case. There is no application for adjournment either.
2 Shri Anil Assudomal Manghnanai Consequently, we proceed to dispose off the appeal after hearing the learned Departmental Representative and on the basis of material available on record.
During the course of hearing, we find that the assessee has filed a letter dated 13th February 2021, in the Registry seeking adjournment in hearing of assessee’s appeal in view of the fact that the assessee has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the acknowledgement in Form–1 & 2 of the declaration filed under the aforesaid scheme and acknowledgment in Form no.3, are kept on record.
The learned Departmental Representative has no objection to the contents of the letter submitted by the assessee.
Considering the fact that the assessee has sought adjournment of the present appeal, as it has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we are of the opinion that no purpose would be served in keeping the matter alive when the assessee has already approached Revenue authorities for settling the dispute under VSVS 2020 and thus the assessee’s appeal is liable to be dismissed.
3 Shri Anil Assudomal Manghnanai