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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE
Leighton India Contractors बनाम/ Income Tax Officer – Vs. Private Limited, 14 (2) (3), Tower 3, 6th Floor, Aayakar Bhavan, Equinox Business Park, Mumbai Off Bandra Kurla Complex, L.B. S. Marg, Kurla (W), Mumbai - 400070 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL3338D (अपीलाथ� /Appellant) .. (��यथ� / Respondent) Shri Siddhesh Chaugule, AR अपीलाथ� ओर से / Appellant by : ��यथ� क� ओर से/Respondent by : Shri Brajendra Kumar, DR सुनवाई क� तारीख / Date of Hearing 03/02/2021 घोषणा क� तारीख /Date of Pronouncement 04/02/2021 आदेश / O R D E R PER PAVAN KUMAR GADALE: The assessee have filed the captioned appeals against the different orders of the Commissioner of & 1955 /Mum/2018 Leighton India Contractors Pvt. Ltd. - 2 - Income Tax (Appeals) -22, Mumbai, passed u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961.
2. At the time hearing, the Ld. AR of the assessee submitted that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.
We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed a letter dated 13.01.2021 and the Ld.AR has mentioned that the assessee has applied under VSVS 2020 and received Form-3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law. & 1955 /Mum/2018 Leighton India Contractors Pvt. Ltd. - 3 - 4. In the result, the appeals filed by the assessee are dismissed.
Order pronounced in the open court on 04.02.2021.
Sd/- Sd/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 04.02.2021 AK, PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / The CIT(A) 3. 4. आयकर आयु�(अपील) / Concerned CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�यािपत �ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai
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