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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE
O R D E R PER C.N. PRASAD (JM)
These appeals are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–3, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 24.06.2019 for the A.Ys. 2007-08 and 2009-10.
2 & 5717/MUM/2019 (A.Ys: 2007-08 & 2009-10) M/s. Sheel Gems 2. Assessee filed a letter dated 01st March, 2021 and prayed for withdrawal of appeals. C ontents of the letter in ITA.No. 5716/Mum/2016 are as under: -
“Ref: Appeal No. ITA 5716/MUM/2019 --Assessment Year: 2007-08 Hearing Bench: 'E', Date of hearing: 10/03/2021 Sub : Request to withdraw the appeal. -----
1. 1. The appellant has filed the above mentioned appeal on 05/09/2019 against the order of the Commissioner of Income Tax (Appeal)-3 passed in appeal No. CIT(A)-3/IT-10264/2017-18 dated 24/06/2019.
2. The appellant wish to state that, we have applied for Vivaad Se Vishwas Scheme, 2020 and declaration in Form 1 and 2 was filed on 17/12/2020 having acknowledgment no. 835301441171220. The Designated Authority has also issued Form No 3 having acknowledgment no 235434990010221 on 01/02/2021. Copy of Form 3 enclosed for your record and reference.
3. Form No 4 of Vivaad Se Vishwas Scheme has to be filed alongwith the proof of withdrawal of appeal. So, to comply with the requirements of Form No 4, your honors are requested to allow withdrawal of the Appeal No. ITA 5716/MUM/2019 # for Assessment Year 2007-08 and the order of withdrawal please be communicated to the appellant, which will than be forwarded to the Designated Authority alongwith Form No 4.
4. Three Copies of this letter with enclosure is filed, two copies for the Honorable Members and one for the Dept. Representative.
5. Your honors may treat this request as representation by the appellant and very much regret the inconvenience caused to your honors. For this act of kindness, we shall ever remain grateful to your honors.”
3 & 5717/MUM/2019 (A.Ys: 2007-08 & 2009-10) M/s. Sheel Gems 3. On a perusal of the above letter and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeals. Accepting the request of the assessee for withdrawal of appeals, these appeals are dismissed as withdrawn.
In the result, appeals of the assessee are dismissed as withdrawn.
Order pronounced in the virtual court on 10.03.2021