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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). Subsequently, the assessee submitted a letter seeking to withdraw the appeal, stating that they had already opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal considered the submission and the lack of opposition from the Departmental Representative. The Tribunal dismissed the appeal as withdrawn, with liberty to the assessee to revive it if unsuccessful under the VSVS Scheme.
Key Issues
Whether the appeal should be dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2013-2014 Pradip Jalan,………………………………..………Appellant C/o. Mechanical Engineering Industries, 2nd Floor, 113A, Manohar Das Katra, Kolkata-700007 [PAN:ACOPJ1980E] -Vs.- Assistant Commissioner of Income Tax,...Respondent Circle-43, Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: None (Withdrawal Application), appeared on behalf of the assessee Shri Abhijit Adhikary, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: May 5, 2025 Date of pronouncing the order: May 26, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30th October 2024 passed for Assessment Year 2013-14.
(A.Y. 2013-2014) Pradip Jalan 2. The assessee-appellant has submitted a letter dated 6th February, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 dated 31.01.2025 from the Competent Authority intimating approval of petition filed under the DTVSV Scheme, 2024 and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.
On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.
I have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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 of the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 26/05/2025.