SPL POLYMERS LTD (NOW A DIVISION OF SUPREME PETROCHEM LTD),MUMBAI vs. DY CIT CC 4 (2), MUMBAI

When the appeal was called for hearing no one was present on behalf of the assessee. However, the learned authorised representative of the assessee has filed a letter dated 19-01- 2021 stating that the assessee had filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal. It is further stated that the designated authority has issued Form 3. Therefore, the assessee has sought permission of the Bench to withdraw the appeal. The learned Departmental Representative has no objection for withdrawal of appeal by assessee. 3. In view of the facts discussed above, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn. 4. In the result, appeal is dismissed. Order pronounced in the Open Court on this 21 /01/2021.