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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM]
Per Shri Rajesh Kumar, Accountant Member:
This is an appeal preferred by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-5, Kolkata [hereinafter referred to Ld. ‘CIT(A)’] dated 03.10.2018 for the Assessment Year (in short “AY”) 2013-14.
None appeared for the appellant. At the outset, it is noticed from the letter of the assessee dated 15.11.2021 that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘Scheme’) and had filed Form-1, Form-2 before the Competent Authority and pursuant to which the assessee had received Form No. 3 from the Competent Authority and has remitted the tax. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme and is in receipt of Form no. 3 and made payment, there is no point in keeping the impugned appeal pending.
Assessment Year: 2013-14 Teleminds Infotech Pvt. Ltd. 3. In the light of the aforesaid discussion we, taking into consideration the letter (supra) find that the assessee has opted for the said Scheme and is in receipt of Form no. 3 and has made payment in accordance to Form no. 3. Therefore, we allow the assessee to withdraw the captioned appeal.
In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 15th December, 2021.
Sd/- Sd/- (A.T. Varkey) (Rajesh Kumar) Judicial Member Accountant Member
Dated: 15th December, 2021 Bidhan (P.S.) Copy of the order forwarded to: