VINOD AGARWAL,KOLKATA vs. D.C.I.T.,CENTRAL CIRCLE-2(1), KOLKATA

ITSSA 5/KOL/2025Status: DisposedITAT Kolkata26 March 2025AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme 2024. The assessee's representative prayed for the withdrawal of the appeal based on this development. The learned DR for the revenue did not oppose this request. Consequently, the Tribunal dismissed the appeal as withdrawn. However, the Tribunal granted the assessee liberty to get the appeal revived by filing a necessary miscellaneous application if the assessee is not successful in the Vivad Se Vishwas Scheme 2024 for any reason. The operative direction was to dismiss the appeal as withdrawn with liberty to revive.

What were the facts?

The assessee, Vinod Agarwal, filed an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, for Assessment Year 2013-14. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench 'D'. The dispute pertains to the assessment year 2013-14. The appeal was listed for hearing on March 17, 2025, and the order was pronounced on March 26, 2025. The revenue was represented by Shri Sailen Samadder, Addl. CIT Sr. D.R., and the assessee by Shri Sunil Surana, A.R.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal before the Tribunal in light of having opted for the Vivad Se Vishwas Scheme 2024. The assessee argued that since they have already gone into the Vivad Se Vishwas Scheme 2024, they should be allowed to withdraw the present appeal. The revenue did not oppose the assessee's prayer for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

आयकर अपील�य अ�धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA �ी राजेश कुमार, लेखा सट�य एवं �ी �द�प कुमार चौबे, �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member& Shri Pradip Kumar Choubey, Judicial Member] I.T.(S.S).A. No. 05/Kol/2025 Assessment Year: 2013-14 Vinod Agarwal Vs. DCIT, Central Circle-2(1), Kolkata

(PAN: AFLPA 1347 Q) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 17.03.2025 क� �त�थ Date of Pronouncement/ 26.03.2025 आदेश उ�घोषणा क� �त�थ For the assessee / Shri Sunil Surana, A.R �नधा�रती क� ओर से For the revenue / राज�व Shri Sailen Samadder, Addl. CIT Sr. D.R क� ओर से

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 13.11.2024 for AY 2013-14.

2 I.T.(S.S).A. No. 05/Kol/2025 Assessment Year: 2013-14 Vinod Agarwal 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.

Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order is pronounced in the open court on 26th March, 2025

Sd/- Sd/-

(Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 26th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Vinod Agarwal, 79, Nalini Ranjan Avenue, New Alipore, Kolkata- 700053. 2. Respondent – DCIT, Central Circle-2(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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