ITO, WARD-10(1), KOLKATA, KOLKATA vs. M/S. AMRIT DHARA VINIMAY PRIVATE LIMITED, KOLKATA

As submitted by the ld. counsel for the assessee, the assessee has opted for settlement of the dispute involved in this appeal of the Revenue under Vivad Se Vishwas Scheme, 2020. He has submitted that the required declarations in Form No. 1 & 2 under the said scheme have already been filed by the assessee and certificate in Form 3 in response to the said declaration has already been issued by the Designated Authority, Pr. CIT, Kolkata – 2 determining the tax payable by the assessee. He has also placed on record a copy of Form No. 3 as well as a copy of Form 4 evidencing the payment of tax by the assessee as determined by the competent authority. The assessee thus has duly complied with the requirements to avail the benefit of Vivad Se Vishwas Scheme and this appeal filed by the Revenue thus is liable to be dismissed as withdrawn as sought by the ld. counsel for the assessee and agreed by the ld. DR. As agreed by the ld. representatives of both the sides, even the cross- objection filed by the assessee has consequently become infructuous and the same is also liable to be dismissed.

In the result, the appeal of the Revenue & Cross Objection of the assessee both are dismissed.

Order Pronounced in the Open Court on 16th July, 2021. Sd/- Sd/- (A.T.VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT Dated: 16/07/2021 Biswajit, Sr. PS