MAMMOET (S) PTE. LTD,MUMBAI vs DCIT (IT) RG 3(2)(1), MUMBAI

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Krish Shivkar-Ld. AR

For Respondent: Shri Vijay Kumar Subramanian- Ld. DR

आदेश / O R D E R Per Bench 1. Aforesaid appeals by assessee for Assessment Years 2012- 13 & 2013-14 contest separate orders of lower authorities on certain grounds of appeal

2. The Ld. Counsel for assessee, Shri Krish Shivkar, at the outset, placed on record letter dated 03/12/2020 to submit that the assessee has already opted for settlement of dispute for both the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the appeals may be dismissed as withdrawn. The copy of Form No.3 as issued by appropriate authority has also been placed on record. The Ld. DR did not object to withdrawal of appeals.

3. Since the assessee has already opted for settlement of dispute as aforesaid, both the appeals stand dismissed as withdrawn with liberty to assessee-appellant to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

Both the appeals stand dismissed as withdrawn in terms of our above order. Order pronounced on 27th January, 2021.

MAMMOET (S) PTE. LTD,MUMBAI vs. DCIT (IT) RG 3(2)(1), MUMBAI