ACIT, CC-2(3), KOLKATA vs. TRANS DAMODAR COAL MINING (P) LTD, KOLKATA

This appeal filed by the revenue is directed against the order of ld. Commissioner of Income Tax (Appeals)- 20, Kolkata dated 27.02.2020.

In this case, Shri Amit Agarwal, Authorised Representative of the assessee has moved an application informing us that the appeals have 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 arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.

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 Trans Damodar Coal Mining Pvt. Ltd. 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 revenue is dismissed as the matter has been settled under Vivad Se Vishwas Scheme, 2020 between the parties.

In the result, the appeal of the revenue is dismissed in terms of the above direction indicated in the preceding paragraph.