ASWANI KUMAR LOHIA,KOLKATA vs. I.T.O.,WARD-9(4), KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-23, Kolkata dated 24-06-2019 for the assessment year 2013-14.

At the outset, Ld. AR of the assessee Shri Subash Agarwal brought to our notice that assessee is opting/opted to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid submission since the assessee intends to opt for the said scheme under Direct Tax Vivad Se Vishwas Scheme, 2020, there is no point in keeping the impugned appeal pending.

In the light of the aforesaid discussion and the fact that assessee intends to opt for the said scheme, therefore, we allow the assessee to withdraw the impugned appeal. In case, if the competent authority as per the scheme does not accept the assessee’s intention to opt for the Vivad Se Vishwas Scheme, 2020, then the assessee is at liberty to move an application for recalling this order. With the aforesaid caveat, we allow the assessee to withdraw the captioned appeal.

In the result, the appeal of assessee is dismissed as withdrawn.