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Income Tax Appellate Tribunal, “PATNA” BENCH: PATNA
Before: Shri P. M. Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]
ORDER Per Bench:
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 submitted that he 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 evidence of depositing the amount / tax as stated in Form No.
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 evidence payment of tax as per the Scheme, so, there is no point in keeping the departmental appeal pending. 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 A.R of the assessee Shri Alok Kumar requests that the Revenue appeal be dismissed as withdrawn.
3. The Ld. D.R has no objection to the Revenue appeal being dismissed as withdrawn.
Shri Gopal Prasad Sultania Sons (HUF) Assessment Year: 2015-16 4. In the light of the aforesaid facts, we treat the appeal of department as withdrawn and ergo the appeal of the revenue stands dismissed.
In the result, the appeal of the Revenue is dismissed as withdrawn.
Order is pronounced in the open court on 1st October, 2021.