KANCHAN DEVI BAHETI,KOLKATA vs. ITO, WARD 43(1), , KOLKATA

At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declarations with the Competent Authority and upon receipt of Form 2, the assessee made payment of taxes and therefore, prayed before the Bench that the assessee may be allowed to withdraw the appeal.

On the other hand, ld. Departmental Representative has not raised any objection 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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 25/04/2025. (Duvvuru RL Reddy) Vice-President (KZ)