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Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA
Before: SHRI P.M. JAGTAP, HON’BLE VICE-(KZ) & SHRI A.T. VARKEY, HON’BLE]
order : July 02, 2021 O R D E R PER BENCH: This appeal filed by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)- 3, Kolkata dated 12.06.2020.
In this case, the Director of the assessee has moved an application dated 27.04.2021seeking withdrawal of this appeal on the ground that he has decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 and the Designated Authority has issued the (A.Y. 2012-13) Sahara Universal Minings Corporation Ltd. certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme.
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Scheme, 2020, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.