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Income Tax Appellate Tribunal, “GAUHATI” BENCH: GUWAHATI
Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]
ORDER
Per Shri P.M. Jagtap, Vice-President:
This is an appeal preferred by the Revenue against the order of Ld. CIT(A)-2, Guwahati dated 23.02.2017 for Assessment year 2013-14.
The assessee vide its letter submitted that it has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). It has been brought to our notice that the assessee has received Form number 3 from competent authority pursuant to the assessee filing Form nos. 1 and 2 as per the Scheme. And also the assessee has filed Form No. 4 and filed along with it challan evidencing deposit of the amount/tax as stated in Form No.
3. Therefore, we note that since the assessee has already deposited the tax as shown in Form NO. 3 and has filed Form No. 4 along with challan evidencing payment of tax as per the Scheme, there is no point in keeping the departmental appeal pending.
The Ld. D.R has no objection to the Revenue appeal being withdrawn.
In the light of the aforesaid facts, we treat the appeal of department as withdrawn and ergo the appeal of the revenue stands dismissed.
Order is pronounced in the open court on 20th October, 2021.