MANOHAR DEALERS PRIVATE LIMITED (SINCE GOT MERGED WITH ALERT CONSULTANTS & CREDIT PRIVATE LIMITED),KOLKATA vs. ITO, WARD 4(3), , KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL
‘SMC” BENCH KOLKATA

Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member

I.T.A. No.639/Kol/2025
Assessment Year: 2015-16

Manohar Dealers Pvt. Ltd.(since got merged with Alert
Consultants & Credit Pvt. Ltd.)……...………………. …....Appellant
52 /1, Shakespeare Sarani,
16th Floor, Kol-17. [PAN: AAFCM8400N]
vs.
ITO, Ward-8(2), Kolkata…………………..……………………….…..... Respondent

Appearances by:
Shri Siddharth Agarwal, Adv., appeared on behalf of the appellant.
Shri Kallol Mistry, JCIT, Sr. DR, appeared on behalf of the Respondent.

Date of concluding the hearing : July 29, 2025
Date of pronouncing the order : July 30, 2025

आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:

This appeal by the assessee is directed against the order dated
30.01.2025 passed by the CIT, Appeal ADDL/JCIT(A)-2, Ahmedabad [in short ‘CIT(A)’] under section 250 of the Income-tax Act, 1961. 2. At the time of hearing, the Ld. Authorised Representative for the assessee submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad se Vishwas scheme and has duly filed Form
No.1. However, Form No. 2 acknowledging acceptance of the declaration by the competent authority has not yet been received. It is submitted that the matter is likely to be resolved under the said scheme in due course. In view of the above, the assessee sought permission to withdraw the present appeal, with liberty to seek restoration of the I.T.A. No.639/Kol/2025
Manoh ar Dealers Pvt. Ltd.

2
appeal in the event the settlement under the Vivad se Vishwas scheme does not materialise.
3. The Ld. Departmental Representative did not raise any objection to the prayer made by the assessee.
4. We after considering the rival submissions and examining the records, we find that since the assessee has opted for settlement under the Vivad se Vishwas scheme, and Form No. 2 is awaited, the present appeal is not pressed at this stage. Accordingly, we permit the assessee to withdraw the appeal with liberty to seek revival by filing an appropriate application in case the settlement under the scheme does not fructify.
5. In the result, the appeal is dismissed as withdrawn with liberty as above.
Kolkata, the 30th July, 2025. [Rakesh Mishra]

[Sonjoy Sarma]
लेखा सदèय/Accountant Member

ÛयाǓयक सदèय/Judicial Member

Dated: 30.07.2025. RS

Copy of the order forwarded to:
1. Appellant -
2. Respondent -
3.CIT (A)-
4. CIT- ,

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By order