NAVIN AMARLAL MAKHIJA,MUMBAI vs. DCIT CC 5(4), MUMBAI

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2015-16, contests the order of learned first appellate authority on certain grounds of appeal

2. The registry has placed on record assessee’s letter dated 12/01/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Navin Amarlal Makhija Assessment Year: 2015-16 Vishwas Scheme (VVS Scheme), 2020 and filed requisite declarations therein. The certificate in Form No.-3 has also been issued by the competent authority, a copy of which is also placed on record. The Ld. DR concurred that the appeal has become infructuous. In view of the same, the appeal stands dismissed. 3.