ISHWAR PRATAPRAI MEHTA,MUMBAI vs. ACIT - CPC-TDS, GAZIABAD

These appeals in 2956/Mum/2019 for A.Y.2005-06 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-59, Mumbai in appeal No.CIT(A)-59/IT-15/2018-19 dated 06/02/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as Act).

We find that the ld. AR filed a letter dated 08/02/2021 mentioning that assessee had preferred an application filed in form No.1 & 2 under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the years under consideration and had obtained Form No.3 from the designated authority thereon, copy of which was enclosed alongwith this letter.

In view of this, we hereby treat these appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.

In the result, appeals of the assessee are dismissed.