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Income Tax Appellate Tribunal, ‘PATNA’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar
Per Rajpal Yadav, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Patna dated 09.02.2016.
In this case, Shri Sudhir Kumar Narayan, Advocate for the assessee- company has moved an application seeking withdrawal of this appeal on the ground that they have decided to settle the dispute involved in the said appeal under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the declarations in Form No. 1 and Form No. 2 under the Vivad Se Vishwas Act, 2020 on 15.01.2021 and the Designated Authority has issued the certificate in Form No. 5 on 02.02.2022 as per Section 5(1) of the Scheme accepting the assessee’s declaration under the said Scheme but due to some technical problem, she was unable to download the same.
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permission as sought by the Advocate of the assessee-company is granted and this appeal of the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on May 19, 2022.