2021 (3) TMI 1300

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.... PER BENCH :SHRI RAJESH KUMAR, ACCOUNTANT MEMBER This appeal by assessee is directed against the order of learned Commissioner of Income Tax (Appeals) - 49, Mumbai (in short 'the CIT(A)') dated 20.09.2019 pertaining to Assessment Year 2015-16. 2. None was present for the assessee. However, the assessee has filed a letter dated 25.02.2021 withdrawing the appeal as the assessee has opted for s....

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....a enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 5. In terms of the said Act, the assessee has been given an option to put an end t....

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....n or Special Leave Petition is filed by the Income Tax authority on any issue before the Appellate Forum, the amount payable shall be one-half of the amount in the table stipulated in Section 3 calculated on such issue, in such a manner as may be prescribed. The second proviso deals with the cases, where the matter is before the Commissioner (Appeals) or before the Dispute Resolution Panel. T....

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....e, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. In the light of the above, We direct the appellant / assessee to file ....