PREM KUMAR SURANA,HOWRAH vs. I.T.O.,WARD-48(2), KOLKATA

In these cases, the assessee has moved an application seeking withdrawal of these appeals on the ground that he 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 certificate in Form No. 3 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the same Scheme. & 1960/KOL/2019 Assessment Years: 2012-2013 & 2013-2014 Prem Kumar Surana

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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.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 12, 2021.