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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R PER BENCH: These appeals filed by the assessee are directed against the order of ld. Commissioner of Income Tax (Appeals)-VI, Kolkata dated 18.02.2013 & 22.02.2013 respectively.
In this case, ld. counsel for the assessee has moved an application informing us that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.
Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the assessee are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 03.04.2024.