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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R PER SONJOY SARMA, JM: These appeals filed by the revenue are directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna both dated 22.03.2019.
In this case, Shri Bijay Kumar Kishorepuria, Authorised Representative of 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.
Shri Bijay Kumar Kishorepuria A.Y. 2014-15 3. Per contra, the ld. DR did not have any objection in this regard.
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Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the revenue are dismissed as withdrawn.
In the result, both the appeals of the revenue are dismissed as withdrawn. Order pronounced in the open court on 20.07.2022.