MANTELONE INVESTMENTS LTD.,MUMBAI vs. DCIT (IT) 3 (2)91), MUMBAI

आदेश / O R D E R Per Bench 1. Aforesaid appeals by assessee for Assessment Years 2011- 12 to 2014-15 contest separate orders of lower authorities on certain grounds of appeal

2. The Ld. Counsel for assessee, Shri Pinak Shah, at the outset, placed on record separate letters dated 23/12/2020 to submit that the assessee has already opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the appeals may be dismissed as withdrawn. The copies of Form No.3 as issued by appropriate authority for various years have 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 Since the assessee has already opted for settlement of dispute as aforesaid, all the appeals stand dismissed as withdrawn with liberty to assessee-appellant to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever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.

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 All the appeals stand dismissed as withdrawn in terms of our above order.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