VIKASH AGARWAL,KOLKATA vs. I.T.O., WARD - 61(3), KOLKATA

ITA 1896/KOL/2024Status: DisposedITAT Kolkata10 December 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per the Scheme, appeals are deemed withdrawn upon issuance of the certificate and the taxpayer is required to furnish proof of withdrawal. Therefore, the appeal was permitted to be withdrawn and dismissed as withdrawn.

What were the facts?

The assessee availed the Direct Tax Vivad se Vishwas Scheme, 2024, paid the due taxes, and received Form-2. The assessee requested the withdrawal of the appeal since it had become infructuous.

What were the issues?

Whether the appeal is infructuous and liable to be dismissed as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 91(2),Section 92(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 02.08.2024. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short the ‘DTVSV Scheme’) and Form-2 dated 18.02.2025 has also been received by the assessee and the due taxes have been paid. Since the assessee has opted for the DTVSV Scheme, the present appeal becomes infructuous and needs to be wit

The order continues below.

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