Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A(SMC
Before: Shri P.M. Jagtap, Vice-
Date of concluding the hearing : March 25, 2021 Date of pronouncing the order : March 25, 2021 O R D E R
These appeals being and 2509/KOL/2019 filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals)-14, Kolkata dated 13.09.2019 and 23.10.2019 respectively.
In these cases, Shri K.K. Goswami, ld. Authorized Representative of the assessee has moved an application dated 22.03.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the dispute involved in the said appeals under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 for both the appeals and the Designated 1 & 2509/KOL/2019 Assessment Years: 2011-2012 & 2012-2013 Manisha Gupta Authority has issued the certificates in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declarations under the same Scheme.
Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permissions as sought by the ld. Authorized Representative of the assessee are granted and these appeals of the assessee are dismissed as withdrawn.
In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on March 25, 2021.