BODYRHYTHM ENTERPRISES LTD.,MUMBAI vs. ITO WARD 3(1)(2), MUMBAI

This appeal in A.Y.1996-1997 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-8, Mumbai in appeal No.CIT(A)-8/10430/2017-18 dated 28/01/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 22/12/2011 by the ld. ITO 3(1)(2), Mumbai (hereinafter referred to as ld. AO).

We find that assessee has raised grounds for deletion of addition made u/s.69B of the Act in the sums of Rs.43,03,083/- and Rs.18,66,898/- in its appeal filed before us. We find that the Chartered Accountant of the assessee vide its letter dated 02/12/2020 had submitted in writing that assessee has already filed an application under ‘Vivad Se Vishwas Scheme’ 2020 by filing Form No.1 and had also given declaration in Form No.2 on 21/09/2020. Further the assessee has also received Form No.3 u/s.5(1) of direct Tax ‘Vivad Se Vishwas Scheme’ 2020 on 26/11/2020 determining the amount payable by the assessee. Accordingly, the assessee’s authorised representative had sought to withdraw the appeal filed by the assessee before us. The said letter dated 02/12/2020 is taken on record and accordingly in view of assessee availing the direct Tax ‘Vivad Se Vishwas Scheme’ 2020, the appeal filed by the assessee is permitted to be withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.