DCIT CEN CIR 8(1), MUMBAI vs LILY COMMODITIES P.LTD, WEST BANGAL

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI PAVAN KUMAR GADALE, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Jas Sanghvi-Ld. AR

For Respondent: Shri A. Mohan-Ld. CIT-DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by department contest separate orders of learned first appellate authority on certain grounds of appeal

2. The Ld. AR for assessee, vide letter dated 31/12/2020, submitted that the assessee has already filed requisite declarations under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme) and Form No.3 has already been issued by the department and therefore, the appeals may be dismissed. The Ld. CIT-DR did not object to the same but sought liberty of restoration of appeals, in case declarations were not accepted, for whatever reasons.

3. Accordingly, the appeals stand dismissed as withdrawn with a liberty to revenue to seek restoration of the appeals in case the aforesaid declarations filed under the scheme is not accepted, for whatever reasons.

4. All the appeal stands dismissed as withdrawn. Order pronounced on 31st December, 2020.

DCIT CEN CIR 8(1), MUMBAI vs. LILY COMMODITIES P.LTD, WEST BANGAL