RAKESH KUMAR SAHU HUF,BANDA vs. IT OFFICER, BANDA

This appeal of the assessee is directed against the order dated 01.06.2018 of CIT(A)-II, Kanpur for the A.Y. 2008-09.

None has appeared on behalf of the assessee despite the notice was issued through RPAD. Even on the earlier occasion none has appeared on behalf of the assessee despite the notice is issued.

The ld. DR has pointed out that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee has been considered by the Commissioner by issuing Form No.3. He has filed a copy of Form No.3 issued by the competent authority.

Accordingly, in view of the fact that the assessee has already opted for Vivad Se Vishwas Scheme and the application of the assessee have been considered by the competent authority by issuing Form No.3, therefore, the present appeal of the assessee is not maintainable and the same is dismissed.

In the result, the appeal filed by the assessee is dismissed.