ANUPAM NANDI,HOWRAH vs. ACIT, CIR.-48, KOLKATA

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 25-09-2019 of the Commissioner of Income Tax (Appeals), 14, Kolkata [hereinafter referred to as ‘CIT(A)’]. 2. At the time of hearing before me the Learned Counsel stated that the assessee has availed the “Vivad Se Vishwas Scheme 2020” . It has been further submitted that the appeal will be withdrawn as soon as Form Nos. 3 & 4 are submitted to the concerned authority. Since the assessee has already availed Vivad Se Vishwas Scheme 2020 and Form Nos. 1 & 2 have been received, therefore, in my view no useful purpose will be served in further keeping pending this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn on account of assessee has already availed Vivad Se Vishwas Scheme (VSVS) 2020. However, said withdrawal will be subject to the

Anupam Nandi Page 2 condition that if somehow, for any reason whatsoever the assessee failed to avail the benefit of Vivad Se Vishwas Scheme (VSVS) 2020, then assessee will be at liberty to get his appeal restored. With the above observations the appeal of the assessee is treated as withdrawn. The appeal of the assessee is dismissed as withdrawn Order pronounced in open court at the time of hearing on 15-07-2021