SMT. HEEMA AGARWAL,KANPUR vs. INCOME TAX OFFICER, WARD- 4(3), KANPUR

It was noticed that the assessee has submitted an application, received in the Registry of this Office on 10.08.2022 vie which it has been submitted that the assessee has opted for Vivad Se Viswas Scheme and Income Tax Department has passed Order in Form No.5 on 03.11.2021 for AY 2015-16 under Vivad Se Vishwas Scheme. The assessee has filed the copy of Form No.5, i.e., the order of the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the assessee appeal has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the assessee may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the order has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for A.Ys. 2015-16, 2016-17 and 2017-18, the appeal of the assessee is ordered to be dismissed as withdrawn.

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