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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI S. RIFAUR RAHMAN
The present appeal has been filed by the assessee challenging the order dated 10th December 2018, passed by the learned Commissioner (Appeals)–28, Mumbai, pertaining to the assessment year 2010–11.
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 M/s. Shreeji’s 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 23rd February 2021, in the Registry seeking withdrawal of 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 aforesaid letter is 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 withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage. However, liberty is granted to the assessee to seek restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. It is further made clear, in such eventuality if the assessee seeks restoration of the present appeal by filing misc. application, the delay, if any, should be condoned without insisting upon filing any application for condonation of delay.
3 M/s. Shreeji’s