DCIT, CIRCLE - 11(1), KOLKATA , KOLKATA vs. M/S. GOVARDHAN OVERSEAS PVT. LTD., , KOLKATA

This is an appeal preferred by the revenue against the order of Ld. CIT(A)-4, Kolkata dated 31.05.2018 for AY 2013-14.

At the outset, Shri Sunil Surana, Learned Authorised Representative of the assessee brought to our notice 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 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 though it is that of the Revenue. Apropos the discussion (supra) and since Shri Sudipta Guha, CIT, DR does not have any objection in withdrawing the same, we allow the revenue to withdraw the impugned appeal. 3. In the result, the appeal of revenue is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (Aby. T. Varkey) (Girish Agrawal) Judicial Member Accountant Member Dated: 07.04.2022 JD, Sr. PS