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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI C.N. PRASAD, HONBLE & SHRI M. BALAGANESH, HONBLEShri Gurbinder Singh
O R D E R PER C.N. PRASAD (JM)
This appeal is filed by the revenue against order of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 28.03.2019 for the A.Y. 2012-13.
Assessee through its Authorized Representative filed a letter dated 16.01.2021 and submitted as under: -
(A.Y: 2012-13) M/s. Kiran Prints Pack Ltd., “Sub: Intimation of Opting of Direct Tax Vivad Se Vishwas Scheme, 2020. Respected Sir(s), With reference to above we hereby submit that we have opted for Direct Tax Vivad Se Vishwas Scheme, 2020 for the appeal filed by the department for the A.Y. 2012-13. We are enclosing herewith copy of Form 1 & 2 filed online on ITBA portal as per annexure 1. We are enclosing Form 3 received from the designated authority as per annexure 2 for your ready reference. Please take this on record and give directions accordingly.”
On a perusal of the above letter of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. In view of the above this appeal is dismissed as withdrawn.
In the result, appeal of the revenue is dismissed as withdrawn.
Order pronounced in virtual court on 28.01.2021.