GOUTAM MONDAL,KOLKATA vs. I.T.O., WARD - 47(4), KOLKATA

At the time of hearing, the ld. Counsel for the assessee has stated that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration under sub-section (1) and undertaking under sub- section (4) of section 91 of the Finance (No.2) Act, 2024 in Form No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) on 11.02.2025 with the Competent Authority and Form No. 2 has not been issued by the Department yet and therefore, prayed before the Bench to adjourn the hearing of the case.

On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).

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. Order pronounced in the open Court on 23/04/2025. (Duvvuru RL Reddy)