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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY
Date of hearing 03-02-2021 Date of Pronouncement 03/02/2021 O R D E R
Per Saktijit Dey, JM
This is an appeal by the assessee against the order dated 24-05-2019 of learned Commissioner of Income Tax (Appeals)-22, Mumbai for the assessment year 2013-14.
Shri Sanjay Shah, the learned Authorised Representative submitted, the assessee has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal. On a suggestion from the Bench, he
2 ITA 4955/Mum/2019 fairly accepted for withdrawal of the appeal so long as the assessee is granted liberty to seek restoration of the appeal in case of non-acceptance of the declaration filed under the Direct Tax Vivad se Vishwas Act, 2020, by the department. The learned Departmental Representative did not object to the aforesaid submission of the assessee.
Having heard the parties and considering the fact that the assessee has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal, I am inclined to dismiss the appeal as withdrawn. However, in the unlikely event of assessee’s declaration not being accepted by the department, liberty is granted to the assessee to seek recall of this order and restoration of the appeal.
In the result, appeal is dismissed with aforementioned liberty. Order pronounced in the Open Court on this 03 /02/2021. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Mumbai, Dated : 03/ 02/2021. Pavanan, Sr.P.S (on contract)
3 ITA 4955/Mum/2019