SHANTI DEVI BAHETI,KOLKATA vs. I.T.O.,WARD-37(4), KOLKATA

In these cases, the assessee has moved an application dated 23.03.2021 seeking withdrawal of these appeals on the ground that she has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020 and has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme. & 1760/KOL/2019 Assessment Years: 2014-2015 & 2015-2016 Shanti Devi Baheti

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, I permit the assessee to withdraw these appeals and dismiss the appeals with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, the assessee will have the liberty to approach this Tribunal with a request for restoration of these appeals.

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on April 16, 2021.