SURYA KIRAN TRADECOM PVT. LTD., ,ASSAM vs DCIT, CIRCLE - 9(2), KOLKATA

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)-18, Kolkata dated 05.04.2018 passed for the assessment year 2012-13.

In this case, the Director of the assessee-company has moved an application dated 30th August, 2022 stating therein that the assessee has resolved the issue in dispute with the Revenue under Vivad Se Viswas Scheme. For buttressing this plea, the assessee has filed a copy of Declaration in Form No. 5 which is being placed on record. Since the Department has issued Form No. 5, which is the ultimate declaration for the resolution of the dispute with the assessee, therefore, there is no 1

Assessment Year : 2012-2013 Surya Kiran Tradecom Pvt. Ltd. ideal to keep this appeal pending. Accordingly, we dismiss this appeal of the assessee on the ground that dispute has been resolved under Vivad Se Viswas Scheme.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on September 06, 2022.

SURYA KIRAN TRADECOM PVT. LTD., ,ASSAM vs. DCIT, CIRCLE - 9(2), KOLKATA