ITO, WARD-2(1), PATNA vs. SMT KAILASHPATI DEVI SULTANIA, PATNA

This is an appeal preferred by the Revenue against the order of Ld. CIT(A)-1, Patna dated 03.07.2019 for Assessment year 2015-16.

The assessee vide its letter dated 24.03.2021 submitted that it has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). The assessee has received Form number 3 from competent authority pursuant to assessee filing of Form nos. 1 and 2. And that pursuant to Form 3, the assessee has remitted the payment details of which is given as under:

In the light of the above facts, the assessee submits that since the assessee has remitted the Tax as per the scheme, the Revenue appeal should be deemed to have been withdrawn. In the light of the aforesaid facts, the Ld. A.R of the assessee Shri Alok Kumar requests that the Revenue appeal be dismissed as withdrawn.

The Ld. D.R has no objection to the Revenue appeal being dismissed as withdrawn.

In view of the submissions of both the parties, the Revenue appeal is dismissed as deemed to have been withdrawn in the light of Form 4 and taking into consideration the fat that assessee has remitted tax as per Form 3 issued by competent authority as per the scheme. Therefore, the revenue’s appeal is deemed to have been dismissed.

In the result, the appeal of the Revenue is dismissed as withdrawn.