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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
ORDER Per Bench: Both these appeals preferred by the assessee are against the separate orders of Ld. CIT(A), Siliguri dated 29.05.2019 and 07.09.2018 for AYs 2015-16.
None appeared on behalf of the assessee. At the outset, it is noticed from the letter of the assessee dated 25.12.2020 that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of both 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 AY 2015-16, there is no point in keeping the impugned appeals pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeals.
In the result, both the appeals of assessee are dismissed as withdrawn. Order is pronounced in the open court.