SHRI SUNIL KAYAN,KOLKATA vs. A.C.I.T.,CIRCLE-36, KOLKATA

This appeal by the assessee is directed against the order of ld. CIT(A)-10, Kolkata vide Appeal No. 994/CIT(A)-10/C-36/2013- 14/2017-18/Kol dated 30.05.2019 for A.Y. 2013-14 passed against the assessment order u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-36,Kolkata dated 27.12.2017.

Shri Biswanath Das, Sr. DR appeared on behalf of the revenue and Shri Piyush Lakhotia, AR appeared for the assessee.

At the outset, we note from the letter dated 03.08.2022 available in the file and also the submission of the Ld. AR of the assessee that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). Since the assessee-appellant has requested to dismiss the appeal as withdrawn, there is no point in keeping the Shri Sunil Kayan, A.Y: 2013-14 impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.