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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year (AY) 2012- 13 contest the order of learned first appellate authority passed on 20/07/2016 on certain grounds of appeal
. The assessment was framed by Ld. Assessing Officer u/s 143(3) on 30/09/2014.
2. The Ld. Counsel for assessee, at the outset, submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and Akshar Anshul Construction LLP Assessment Year: 2012-13 received Form No.5 from appropriate authority. The Ld. DR fairly accepted the same.
3. In view of foregoing, the appeal stand dismissed as infructuous, however, with a liberty to revenue to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
4. The appeal stands dismissed as infructuous.
Order pronounced on 03rd March, 2021 Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपा�� / Vice President लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 03/03/2021 Sr.PS, Jaisy Varghese आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.