KUSUMLATA SONTHALIA ,KOLKATA vs. D.C.I.T.,C(C)-1(4), KOLKATA

This appeal preferred by the assessee emanates from the order of Ld. CIT(A),20, Kolkata dated 26-03-2019 for the assessment years 2015-16.

In this case at the very outset, at the time of hearing before us, the Ld. AR of the assessee submitted a written petition seeking that the assessee has filed an application under the Scheme of “The Direct Tax Vivad Se Vishwas Scheme-2020”, but yet to receive Form- 3 from the Ld. PCIT. In this context, the Ld. AR further submitted that the assessee herein may be permitted to withdraw this appeal with the condition/clause that if the application under the Scheme-“The Direct Tax Vivad Se Vishwas Scheme-2020” is not accepted by the Department in such scenario, the assessee may be allowed to restore this appeal. The Ld. DR did not object to the said prayer of the assessee.

We have heard both the parties and perused the relevant records. We direct the assessee to withdraw this appeal, provided that in case the department does not accept the Kusumlata Sonthalia application of the assessee under the scheme, “The Direct Tax Vivad Se Vishwas Scheme- 2020”, then the assessee will be allowed to restore this appeal. We order accordingly.

In the result, the appeal of assessee ( AY 2015-16) is dismissed as withdrawn.