SRI RAJENDRA KUMAR SHARMA,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)- 1, Kolkata dated 30.08.2019 for AY 2013-14.

At the outset, Ld. Counsel for the assessee Shri Anil Kochar, Advocate submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form-1 & Form-2 before the Competent Authority and the competent authority has issued Form No. 3. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14 and Form 3 has been issued by the Department which is placed on file, we allow the assessee to withdraw the impugned appeal.

In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (J. S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Date: 20th April, 2021 Jd (Sr. PS.)