SHWETA CHHAWCHHARIA,KOLKATA vs. ITO, WARD - 37(4), KOLKATA , KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-11, Kolkata dated 28.01.2018 for Assessment year 2011-12.

At the outset, the Ld. Counsel for the assessee Indranil Banerjee brought to our notice that the assessee has opted for Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). The assessee has received Form number 3 from competent authority pursuant to assessee filing of Form nos. 1 and 2. However the assessee candidly admitted that it has not remitted the demanded amount as per Form No. 3 since the last date of payment under the scheme has recently extended by the Government till August 31, 2021.

However taking note that the assessee has already received Form No. 3 from the Department there is no point in keeping the appeal pending. So we allow the assessee to withdraw the appeal, with a caveat that in case if for a some reason the assessee is not able to settle the amount within the due date as prescribed by the Government then the assessee is at liberty to move appropriate application to withdraw this order. We allow the assessee to withdraw the appeal, subject to the caveat (supra). 1 | P a g e

In the result, the appeal of the assessee is dismissed as withdrawn.