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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Sonjoy Sarma & Shri Girish Agrawal]
ORDER / आदेश Per Shri Sonjoy Sarma, JM: This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-10, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 24.05.2019 for the AY 2015-16.
At the outset, the ld. Counsel for the assessee submitted that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) for AY 2015-16 and the assessee has filed Form No. 1, 2 & 4 and received Form no. 3 & 5 from the competent authority. Since the competent authority has accepted the assessee’s option for the scheme, nothing survives. Therefore, the appeal stands dismissed as withdrawn.
Assessment Year: 2015-16 M/s Sanjib Kumar Patwari (HUF)