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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
(Assessment Year:2017-18) Shishir Kumar Choudhary DCIT 403, Tirupati Apartment, A.N. Lok Nayak Jai Prakash Path, Boring Road, Vs. Bhawan, Patna-800001, Bihar Patna-800001, Bihar (Appellant) (Respondent) PAN No. AZOPC2468H Assessee by : Shri Rakesh Kumar, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 05.12.2024 Date of pronouncement : 31.12.2024 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the two different assessee’s against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.11.2023 & 28.12.2023 for the AYs 2014-15 & 2017-18 respectively.
At the outset, the ld. Counsel for the assessee submitted before the Bench that the assessee has gone into Direct Tax Vivad Se Vishwas Scheme, 2024 and the form no.1 of DTVSV has already been filed the copy of which along with applications dated 03.12.2024, were
Considering the facts on record we observe that assessee’s have filed VSVS-24 and form no.1, have already been filed. Therefore, we are inclined to dismiss both the appeals of the assessee’s with a liberty to get these appeals recalled by filing Miscellaneous petitions if the applications of the assessee’s under VSVS-24 are not accepted for any reason whatsoever. In the result, the appeals of the assessee’s are dismissed as withdrawn.
In the result, the appeals of both the assessee are dismissed as withdrawn.
Order pronounced in the open court on 31.12.2024.