M/S ABHIKRITI IMPEX PVT. LTD.,KOLKATA vs. I.T.O., WARD-10(2), KOLKATA

At the outset, Learned. Counsel for the assessee has submitted that since the assessee has opted for “Vivad Se Vishwas Scheme 2020”. The Ld. counsel for the assessee seeks an adjournment or in the alternative plead for protection that if the application of the assessee under the scheme is rejected by the authorities, both present appeals may be restored. He has submitted that if such an assurance is recorded in the order, he may be allowed to withdraw both the present appeals before the Tribunal. The Ld. DR has not objected the conditional withdrawal of the appeals. -11/Kol/2019 A.Y. 2008-09 M/s Abhikriti Impex Pvt. Ltd. Vs. ITO, Wd-10(2),Kol. Page 2 3. In view of the above, I dismiss these appeals as withdrawn with the condition that both the appeals shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Viviad Se Vishwas Scheme 2020”. In the result, these appeals of the assessee are hereby dismissed as ‘Withdrawn’. A copy of this common order be placed in the respective case file. Order pronounced in open court at the close of the hearing on Monday, 25th January, 2021.