SHRI KISHAN KUMAR MODI,KOLKATA vs. D.C.I.T.,CIRCLE-2(3), KOLKATA

The assessee has separately filed application opting for availing the “Viviad Se Vishwas Scheme 2020” . However, we are of the view no useful purpose will be served on further lingering on the matter as the assessee has opted for “Vivad Se Vishwas Scheme 2020”. In our view, the assessee can be given protection to the effect that if his application under the scheme is rejected by the authorities or otherwise the assessee remains unable to avail the benefit of the “Vivad Se Vishwas Scheme” the assessee will be at liberty to get this appeal restored. The Ld. DR has no objection to this conditional withdrawal.

Kishan Kumar Modi Page 2 3. After hearing the Ld. DR, we dismiss this appeal with the condition that the present appeal shall be restored in case the assessee remains unable to get his dispute resolved through “Viviad Se Vishwas Scheme 2020” . 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in open court on 06-04-2021