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Income Tax Appellate Tribunal, PATNA BENCH “E” COURT AT KOLKATA
Before: Shri S.S.Godara & Dr.A.L. Saini
आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals)-Patna’s order dated 25.09.2018 passed in case No.ITBA/APL/250/2018-19/1012575293(1) involving proceedings 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. It has also filed an application dated 15.09.2020 to this effect. Learned departmental representative does not raise any objection.
Jay Anand Vs. ITO Wd.1(1) Pat Page 2 3. After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.