What did the Tribunal hold?

The Tribunal noted that the Departmental Representative did not oppose the withdrawal. Considering the submissions, the Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to revive it if not successful under the VSVS Scheme.

The assessee filed an appeal against an order passed for Assessment Year 2006-07. During the hearing, the assessee's counsel submitted a letter stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Dlf Home Developers Limited… vs ITO | ITAT Kolkata 2025

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2006-2007 DLF Home Developers Limited,……….…………Appellant (Successor to Irama Estates Pvt. Ltd.- PAN AAACI5422K), DLF Centre, 9th Floor, Delhi-110001 [PAN:AACCD0037H] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-12(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Esplanade, Kolkata-700069 Appearances by: Shri Satyajeet Goel, A.R., appeared on behalf of the assessee Shri Somnath Das Biswas, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: April 30, 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. Addl./JCIT(Appeals), Bhubaneswar dated 7th October, 2024 passed for Assessment Year 2006-07.

(A.Y. 2006-2007) DLF Home Developers Limited 2. At the time of hearing, Shri Satyajeet Goel, ld. Counsel for the assessee-company has submitted a letter dated 25th April, 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 with the Competent Authority 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 rival submissions 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 By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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.

DLF HOME DEVELOPERS LIMITED (SUCCESSOR TO IRAMA ESTATES PRIVATE LIMITED-PAN AAACI5422K),DELHI vs. INCOME TAX OFFICER WARD 12(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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