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Facts
The assessee preferred an appeal against the order of the Ld. CIT(A) for AY 2017-18. During the hearing, the assessee's counsel submitted a letter stating that the assessee had opted for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal.
Held
The tribunal allowed the assessee's request to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to revive the appeal if unsuccessful in the scheme.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of learned Commissioner of Income Tax (Appeals)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 20.02.2024 for AY 2017-18.
At the time of hearing, the Ld. Counsel for the assessee submitted a letter dated 11.06.2025 pointing out that the assessee has already gone into Vivad Se Vishwas Assessment Year: 2017-18 Vikash Agrawal 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 23rd June , 2025 Sd/- Sd/- (Rakesh Mishra /राकेश �म�) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 23rd June, 2025 SM, Sr. PS Copy of the order forwarded to:
1. 1. Appellant- Vikash Agrawal, 11A/1, Sunny Park, Ballygunge, Kolkata- 700019.
2. Respondent – ACIT, Circle- 8(2), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)