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Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI
Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD
ORDER PER BENCH: The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-16, Mumbai, for AY: 2014-15 and AY: 2015-16, dated 27.09.2018 and 09.11.2018, which in turn arises from the assessment orders passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 31.12.2016 and 28.12.2017, respectively.
The ld. Authorised representative (for short “A.R”) for the assessee at the very outset of the hearing of the appeal submitted that the assessee appellant has filed applications under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matters for A.Y. 2014-15 and A.Y. 2015-16 pending before the Tribunal. In support of his aforesaid claim it was submitted by the ld. A.R that respective certificates in „Form 3‟ for both the aforesaid years i.e A.Y. 2014-15 and A.Y. 2015-16 had been issued under Sub-section (1) of Sec. 5 of the Direct tax Vivad se Vishwas Act, 2020 (3 of 2020)