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Income Tax Appellate Tribunal, KOLKATA BENCH “Viritual C-Court” KOLKATA
Before: Shri P.M. Jagtap, Vice- & Shri S.S.Godara
आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-3, Kolkata’s order dated 12.12.2017, passed in case No.110/CIT(A)-3/Circle-9(1)/15-16/Kol u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’.
Learned Counsel submitted at the outset that the assessee is availing settlement under the “Vivad Se Vishwas Scheme”. He has also filed an Kishanlal Jewellers &Sons Pvt. Ltd. Vs. DCIT, Cir-9(1), Kol. Page 2 application From-3 Annexure “C” dated 13.10.2020 to this effect. Learned departmental representative does not raise any objection.
After hearing foregoing rival submissions, we dismiss the instant appeal as withdrawn with a rider that the same shall be restored in case the assessee fails to avail its settlement under the “Vivad Se Vishwas Scheme” for technical reasons.