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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R PER BENCH: These three appeals filed by different assessee’s are directed against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata all dated 21.02.2019.
2 975 & 1256/Kol/2019 Shri Kanayalal Raghani, Shri Dinesh Raghani & Shri Dilip Raghani A.Y. 2014-15 2. In the captioned appeals, the Authorised Representative of the assessee has filed three applications stating that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 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.
Per contra, the ld. DR did not have any objection in this regard.
Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.
In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 10.08.2022.