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Income Tax Appellate Tribunal, ‘J’ Bench, Mumbai
Per Bench :- The present appeals filed by the assessee and the revenue are directed against the respective impugned orders for the aforesaid assessment years under consideration.
Before us, the assessee appellants/respondents were either represented through their authorized representatives (for short A.R‟s) or P a g e | 16 ACIT, Circle 16(1) Vs. M/s Reliance Media Works Ltd. & Others through written requests for withdrawal of the appeals. Insofar the appeals filed by the assessee‟s are concerned, it was either stated by the assessee appellants vide their written requests and/or submitted by their ld. A.R‟s that as the respective assessee‟s had filed the necessary declarations under the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020), therefore, they may be allowed to withdraw their appeals. As regards the appeals filed by the revenue, it was stated by the ld. A.R that as the assessee had filed the necessary declaration under the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020), the department may therefore be directed to withdraw the appeals.
The ld. Departmental Representatives (for short “D.R”s) did not raise any objection.
In view of the above, we dismiss the captioned appeals as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad Se Vishwas scheme, the appellant shall have the liberty to approach the Tribunal for restoration of the appeal.
Resultantly, the captioned appeals are dismissed as withdrawn subject to the observations recorded hereinabove. Order pronounced in the open court on 05.02.2021 (Pramod Kumar) (Ravish Sood) VICE PRESIDENT JUDICIAL MEMBER भ ुंफई Mumbai; ददन ुंक 05.02.2021 PS: Rohit
P a g e | 17 ACIT, Circle 16(1) Vs. M/s Reliance Media Works Ltd. & Others
आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : अऩीर थी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आम क्त(अऩीर) / The CIT(A)- 3. आमकय आम क्त / CIT 4. विब गीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भ ुंफई /
DR, ITAT, Mumbai ग र्ड प ईर / Guard file. 6. सत्म वऩत प्रतत //// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.