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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI VIKAS AWASTHY
आदेश/ ORDER
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-29, Mumbai ( in short ‘the CIT(A)’) dated 31/01/2019 for the assessment year 2015-16.
2. A request letter dated 22/12/2020 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, wants to withdraw the appeal. The relevant extract of the aforesaid letter is reproduced herein below:
“ Hon’ble Sir,
Re: PAN-AANPS 8206K Assessment year : 2015-16. Sub: Intimation of filing Application for Direct Tax Vivad Se Vishwas Act, 2020 ITA – 2471/M/2019
With reference to the above, I have to request your honour as under for your kind and sympathetic consideration.
I had preferred an appeal against the order of Commissioner of Income Tax (Appeals)-29, Mumbai on 22 April, 2019(copy enclosed).
My appeal remains undisposed on 31 January 2020. As my appeal is pending I have preferred to avail the scheme of Direct Tax Vivad Se Vishwas Act, 2020 to buy peace of mind and avoid prolonged litigation. 3. As I have received certificate in Form3 under Direct Tax Vivad Se Vishwas Act, 2020 from the designated authority(copy enclosed, I request you to kinly treat my appeal filed with you as withdrawn.
Thanking you, Yours faithfully Sd/- Rachana Sanghai Appellant.”
Shri Sushil Kumatr Mishra, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeals to avail the benefit of ‘VSVS’.
A perusal of above letter shows that the assessee’s application under VSVS has been accepted and the Department has issued Form-3. In view of the above, the appeal of assessee is dismissed as withdrawn.
The appeal of assessee is dismissed as withdrawn.
Order pronounced in the open Court on Tuesday, the 05th day of January, 2021.