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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]
ORDER Per Shri A. T. Varkey, JM:
This is an appeal preferred by the assessee is against the order of Ld. CIT(A)-21, Kolkata dated 19.09.2019 for Assessment year 2012-13.
At the outset, it has brought to our notice that the assessee has opted for Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). So there is no point in keeping the appeal pending. In the light of the said facts, we allow the assessee to withdraw the appeal with a caveat that in case if the competent authority under the scheme, does not accept the proposal of assessee to opt for the scheme, then the assessee is at liberty to move appropriate application to re-call this order. In the light of the aforesaid fact, we allow the assessee to withdraw this appeal.
Needless to say, this action of ours will not preclude the competent authority to accept the Form no. 1 & 2 filed by the assessee.
M/s UAL Industries Ltd. A.Y. 2015-16 4. In the result, the appeal of the assessee is dismissed as withdrawn.
Order is pronounced in the open court.
Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 04.03.2021 SB, Sr. PS Copy of the order forwarded to:
Appellant- M/s UAL Industries Ltd., 16, Mayfair Road, Mani Uday, Kolkata, WB- 700019
2. Respondent DCIT, Circle-3(4), Kolkata 3. The CIT(A)- 21, Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)