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Income Tax Appellate Tribunal, ‘B’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Date of concluding the hearing : August 26, 2022 Date of pronouncing the order : August 26, 2022
O R D E R Per Bench:- These appeals filed by the assessee are directed against the separate orders of ld. Commissioner of Income Tax (Appeals)-15, Kolkata both dated 12.03.2019.
In this case, the Director of the assessee-company has moved an application dated 16.08.2022 seeking the permission of the Bench to withdraw these appeals and pleaded 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.
Ld. D.R. has raised no objection if the instant appeals are dismissed as withdrawn by the assessee. & 1336/KOL/2019 A.Ys. 2009-2010 & 2010-2011 M/s. JCC India Pvt. Limited
We have perused the relevant material placed before us. We find that the assessee has opted for Vivad Se Vishwas Scheme, 2020 to resolve the dispute with the Revenue and the Designated Authority has issued the certificate in Form No. 5 on 24.05.2022 for full and final settlement of tax arrear under Section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020), The Direct Tax Vidad Se Vishwas Rules, 2020 accepting the assessee’s declaration under the said Scheme.