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Income Tax Appellate Tribunal, “ A” BENCH, MUMBAI
Before: SHRI S RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE
सुनवाई क� तार�ख / Date of Hearing 06/10/2020 घोषणा क� तार�ख /Date of Pronouncement 06/10/2020 आदेश / O R D E R PER BENCH:
These are the appeals filed by the different assessees against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-47, Mumbai passed u/s 271(1)(c) and 250 of the Income Tax Act,
ITA Nos. 6069& 6073/Mum/2018.
- 2 - 1961. Since the sole issue involved in these appeals are identical and similar, for the sake of convenience they are clubbed and heard together and consolidated order passed.
2.At the time of hearing, the Ld. AR of the assessee submitted that the assessee has opted for ‘Vivad se Vishwas’ scheme 2020 and supported his submissions with the copy of Form-3 under Vivad se Vishwas Act, 2020, in respect of both the assessees and prayed for withdrawal of the appeals.
The Ld. DR has no objection as the assessee has filed Form-3 under Vivad se Vishwas scheme 2020 and complied the guidelines of the scheme.
We heard the submissions and perused the material on record. Since, the assessee has opted Vivad se Vishwas scheme, 2020 and filed the copy of Form – 3 and also prayed for withdrawal of the appeal. Accordingly, we dismissed the appeals of the assessees as withdrawn.
ITA Nos. 6069& 6073/Mum/2018.
- 3 - 5. In the result, the appeals of the assessees are dismissed as withdrawn.
Order pronounced in the open court on 06.10.2020