Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: Shri P.M. Jagtap(KZ) &Shri A. T. Varkey, JM]
ORDER Per Bench: All these appeals have been preferred by the assessee against the separate orders of the Ld.CIT(A)-3, Kolkata dated 02.01.2019, 02.05.2019 and 08.05.2019 for AYs 2012-13, 2014-15 and 2015-16 respectively.
None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the Ld. AR of the assessee Shri Arvind Agrawal dated 06.01.2021 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of all these appeals and the competent authority has issued form no. 3, a copy of the said letter 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 AYs 2012-13, 2014-15 & 2015-16, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has ,1534-1535/Kol/2019 J. J. Automotive Ltd., AYs 2012-13, 2014-15 & 2015-16 opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeals. 3. In the result, all the appeals of assessee are dismissed as withdrawn. Order is pronounced in the open court.