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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI PRAMOD KUMAR & SHRI PAVAN KUMAR GADALE
सुनवाई क� तार�ख / Date of Hearing 01/01/2021 घोषणा क� तार�ख /Date of Pronouncement 01/01/2021 आदेश / O R D E R PER BENCH: The assessee has filed these four appeals against the separate orders of Commissioner of Income Tax (Appeals) - 52, Mumbai, passed u/s. 271(1)(c) of the Income Tax Act, 1961.
At the time hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form to 4887 /Mum/2018 Ashwin Kumar N Sheth, Mumbai. - 2 - No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.
We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed application as envisaged by the Ld.AR. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.
In the result, all the four appeals filed by the assessee are dismissed.
Order pronounced in the open court on 01.01.2021