Court :
ITAT Mumbai
Brief :
The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals) -50, Mumbai, passed u/s. 143(3) of the Income Tax Act, 1961.
Citation :
ITA No. 7363/Mum/2018
IN THE INCOME TAX APPELLATE TRIBUNAL
“E” BENCH, MUMBAI
BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER &
SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
ITA No. 7363/Mum/2018
(Assessment Years: 2013-14)
DCIT – CC8(3)
Rm No. 659, 6th Floor,
Aayakar Bhavan, M.K.
Road, Mumbai – 400020.
PAN/GIR No. : ABYPS0340N
Appellant
Vs.
Trupti Sharad Shah
304, Heritage Plaza, J.P.
Road, Andheri (W),
Mumbai - 400053
Respondent)
Appellant by : Shri T.S. Khalsa, DR
Respondent by : Smt. Trupti Sharad Shah
Date of Hearing 30/12/2020
Date of Pronouncement 30/12/2020
O R D E R
PER PAVAN KUMAR GADALE - JM:
The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals) -50, Mumbai, passed u/s. 143(3) of the Income Tax Act, 1961.
2. At the time hearing, the assessee submitted that the assessee is intended to settle the tax litigation byopting for ‘Vivad se Vishwas Scheme 2020’. Contra, the Ld. DR has no objections.
3. We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivad se Vishwas Scheme 2020’ and has filed an application. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the revenue as withdrawn and the appellant is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.
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