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Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA
Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey
Per Bench:- These appeals being and 1982/KOL/2014 filed by the assessee are directed against the orders of ld. Commissioner of Income Tax (Appeals), Asansol dated 18.09.2014 and 22.09.2014 respectively.
In these cases, Shri Soumitra Choudhury, Advocate of the assessee has moved an application dated 10.03.2021 seeking withdrawal of these appeals on the ground that the assessee has decided to settle the disputes 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 and the Designated Authority has issued the certificates in & 1982/KOL/2014 Assessment Years: 2007-2008 & 2006-2007 Burdwan Development Authority Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme.
Keeping in view the 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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.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 15, 2021.