What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to revive it if unsuccessful in the VSVS scheme.

The assessee opted for the Vivad Se Vishwas Scheme 2024 and filed the necessary forms. The assessee requested to withdraw the appeal before the tribunal as a result of opting for the scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Satya Narayan Dargarh vs I.T.O., Ward - 36(1) | ITAT Kolkata 2025

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Appearances by: Assessee represented by : Piyush Lakhotia, AR Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 24.07.2025 Date of pronouncing the order : 24.07.2025

ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

The present appeal arises from the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 20.02.2025 for the AY 2015-16. 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Forms No.1 with the competent authority. The Form 2 has also been received by the assessee. It has therefore been prayed, vide letter dated 24.07.2025, that the appeal may be allowed to be withdrawn.

Satya Narayan Dargarh 2. Accordingly, we are dismissing this appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.

In the result, the appeal of the assessee is dismissed, as withdrawn.

Order pronounced on 24.07.2025

SATYA NARAYAN DARGARH,KOLKATA vs. I.T.O., WARD - 36(1), KOLKATA

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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