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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. During the hearing, the assessee's counsel informed the tribunal that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas scheme and paid taxes. The Departmental Representative had no objection to the withdrawal of the appeal.
Key Issues
Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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)
(A.Y. 2013-2014) Kanchan Devi Baheti IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) Assessment Year: 2013-2014 Kanchan Devi Baheti,…….…………...…………Appellant 1st Floor, C/o. Mohanlal Manoj Kumar, 28, Jamunalal Bajaj Street, Burrabazar, Kolkata-700007 [PAN:AHKPB3079R] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri Tarak Nath Jaiswal, A.R. and Shri Ashay Singiska, A.R., appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: April 23, 2025 Date of pronouncing the order: April 25, 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 19th February 2024 passed for Assessment Year 2013-14.
(A.Y. 2013-2014) Kanchan Devi Baheti 2. 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.