Sudha Agarwal , Kolkata I.T.O.,Ward-49(3), Kolkata
Last updated: 18 May 2021
Court :
ITAT Kolkata
Brief :
None appeared on behalf of the assessee. However, vide an application dated 23.04.2021which is placed on file, the assessee has submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form1 & Form-2 before the Competent Authority and is awaiting the issue of Form No. 3 from the Competent Authority. Therefore, taking into consideration the fact that since the assessee has opted for the Scheme for the AY 2011-12, there is no point in keeping the impugned appeal pending.
Citation :
I.T.A. No. 1976/Kol/2019
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Published in Income Tax
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