SMT. ANJU SARAF ,KOLKATA vs. ITO, WARD - 34(2), KOLKATA, KOLKATA

This appeal filed by the assessee is directed against the order dated 16.11.2017 of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’) for the Assessment Year 2014-15.

The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He has sought an adjournment or in the alternative pleaded for protection that, if her application under the scheme is rejected by the authorities, the appeal may be restored. He has submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. DR has no objection for such conditional withdrawal of appeal. 3. In view of the submissions made above, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.