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Income Tax Appellate Tribunal, “B”
Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg
Appearances by: None Shri Dhrubojhoti Roy, JCIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 22, 2021 Date of pronouncing the order : February 03, 2021 ORDER Per Bench:- This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).
None appeared on behalf of the assessees. At the outset, it is noticed from the letters of the Ld. AR of the assessee that the assessee had filed Form 1 and 2 under the Direct Tax Vivad Se Vishwas Act in respect of this appeal and the competent authority has issued Form no. 3, a copy of the said letter along with Form No. 3 is available in file, which is before us. Therefore, taking into consideration the fact that since the assessee has opted for the “Vivad Se Vishwas Scheme”, there is no point in keeping the impugned appeal pending. In the light of the aforesaid discussion and the fact that assessee has opted for the said scheme and Form 3 has been issued by the Department, therefore, we allow the assessee to withdraw the impugned appeals.
In the result, the appeal of assessee is dismissed as withdrawn.
Kolkata, the 3rd February, 2021.