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Facts
The assessee, Shree Balajee Agro Mills Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi for Assessment Year 2013-14. During the hearing, it was brought to the attention of the Tribunal that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme).
Held
Given the assessee's participation in the VSVS 2024 Scheme, the assessee requested to withdraw the appeal, which was not opposed by the Ld. DR. The Tribunal dismissed the appeal as withdrawn, granting the assessee the liberty to revive the appeal if they are unsuccessful in the VSVS-24 for any reason.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee's enrolment in the Vivad Se Vishwas Scheme 2024.
Sections Cited
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Income Tax Appellate Tribunal, “A” 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 Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 26.10.2023 for AY 2013-14.
Assessment Year: 2013-14 Shree Balajee Agro Mills Pvt. Ltd. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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.