M/S. TERAI TEA CO. LTD.,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA

This is an appeal preferred by the assessee is against the order of Ld. CIT(A)- 2, Kolkata dated 20.06.2019 for AY 2013-14.

None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 11.01.2020 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, a copy of the application for the assessee praying for withdrawal of the appeal along with Form No. 3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2013-14 and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeal. 3. In the result, the appeal of assessee is dismissed as withdrawn. Order is pronounced in the open court.