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Income Tax Appellate Tribunal, “GUWAHATI” BENCH, GUWAHATI
Before: SHRI RAJPAL YADAV, HON’BLE VICE- & SHRI MANISH BORAD, HON’BLE
O R D E R
PER RAJPAL YADAV, HON’BLE VICE-PRESIDENT:
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Guwahati both dated 22.03.2019.
In this case, the Authorized Representative of the assessee has moved an application informing us that the appeal has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrears under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.
Assessment Year: 2014-15 Pradip Kumar Agarwalla Goyal 3. Per contra, the ld. DR did not have any objection in this regard.
Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 01.05.2023.