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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI VIKAS AWASTHYShri Avnish Kumar Agarwal,
आदेश/ ORDER
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-45, Mumbai ( in short ‘the CIT(A)’) dated 30/07/2018 for the assessment year 2013-14.
The authorized representative of the assessee has filed a letter dated Nil intimating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). The relevant extract of the letter is reproduced herein below:
“Respected Sirs,
Ref: In the matter of Shri Avanish Kumar Appeal No.6586/Mum/2018 Asst.Year 2013-14 Hearing held on 05/01/2021
Sub: Submission of letter for withdrawal of Appeal.
With reference to the captioned appeal, we have to submit that during the course of hearing held on 05.01.2021, the Hon'ble bench has given a direction to submit the withdrwal letter since the appellant had filed the application under Viwad se Vishwas Scheme for the said assessment year. The said application form is being attached for your Honour ready reference and records.
Hence, in view of the said application being filed under the Viwad se Vishwas Scheme, the Appellant prays that the said appeal filed and being pending for disposal may kindly be treated as withdrawn by the Appellant, subject to the final acceptance of the said application by Department filed under the Viwad se Vishwas Scheme.
Hence, we request Your Honour to kindly treat this letter as suitable petition for withdrawal of the appeal for said assessment year.
Inconvenience caused to Your Honour in this matter is highly regretted. Thanking You, Yours faithfully, For Shah & Taparia Chartered Accountants Sd/-“
Shri Sanjay J Sethi, representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of ‘VSVS’.
Heard. In view of the fact that the assessee has opted for VSVS, and wishes to withdraw the appeal, the appeal by assessee is dismissed as withdrawn at this stage.
Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [ Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]
The appeal of assessee is dismissed as withdrawn with the liberty aforesaid.
Order pronounced in the open Court on Tuesday, the 05th day of January, 2021.