Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ)& Shri Rajesh Kumar]
Per Shri Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-6, Kolkata [hereinafter referred to as ‘CIT(A)’] dated 12.09.2018 for the assessment year 2014-15.
On the perusal of application filed by the assessee dated 03.08.2022, we note that the assessee has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter “the Scheme”) and filed Form No. 1 and 2 before the competent authority Form no. 3 has already received from the competent authority.
Narendra Sethia 3. In case if the competent authority under the scheme does not accept the proposal moved by the assessee for settlement under the scheme then, it is at liberty to move an application for recalling the order dismissing the appeal as withdrawn.
In the result, the appeal of the assessee is treated as dismissed in terms as stated supra. Order is pronounced in the open court on 19th September, 2022