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Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: SHRI RAJPL YADAV & SHRI GIRISH AGRAWAL
O R D E R
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
This appeal by the assessee is directed against the order of ld. CIT(A)-20, Kolkata vide Appeal No. 10757/CC-2(4)/Kol/CIT(A)- 20/2016-17 dated 14.03.2019 for A.Y. 2014-15 passed against the assessment order u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by DCIT, Central Circle-2(4),Kolkata dated 31.03.2016.
None appeared on behalf of the assessee. Shri Biswanath Das, Sr. DR appeared on behalf of the revenue.
3. At the outset, we note that none appeared on behalf of the assessee at the time of hearing before us. From the letter of the assessee’s Ld. AR dated 04.08.2022 available in the file, we note 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
Sm. Rama Garg, A.Y: 2014-15 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and the department has also issued Form-5 in respect of order for full and final settlement of tax arrears u/s. 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020). Since the assessee has paid the due taxes, there is no point in keeping the impugned appeal pending. Apropos the discussion (supra) and since Shri Biswanath Das, 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In the result, the appeal of the assessee is dismissed as withdrawn.