SUDERSHAN PRASAD BAGARIA,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 dated 22.04.2019 for A.Y. 2010-11 against the assessment order passed u/s 147 r.s.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-36, Kolkata. 2. Shri Chirag Desai, AR appeared for the assessee and Smt. Ranu Biswas, Sr. DR appeared on behalf of the revenue.

At the time of hearing Ld. AR of the assessee submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has Sudershan Prasad Bagaria, A.Y: 2010-11 remitted the tax as per Form 3 and filed form no. 4 and is expecting Form 5 from the competent authority. Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Sr. DR does not have any objection in withdrawing the same, we allow the assessee to withdraw the impugned appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 13 September, 2022