Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY
Date of hearing 02 -02-2021 Date of Pronouncement 02/02/2021 O R D E R
Per Saktijit Dey, JM
This is an appeal by the assessee against the order dated 10-06-2019 of learned Commissioner of Income Tax (Appeals)-2, Mumbai for the assessment year 2011-12.
When the appeal was called for hearing, no one was present on behalf of the assessee. However, the assessee, filed a letter dated 01-02-2021 stating that he has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for 2 ITA 4891/Mum/2019 settling the dispute arising in this appeal. Further, he has stated that the designated authority has not yet issued form No.3.
I have heard the learned Departmental Representative and perused materials on record. Considering the fact that the assessee has already filed declaration under theDirect Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal, I am inclined to dismiss the appeal as withdrawn.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.