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Facts
The assessee preferred an appeal against the order of the National Faceless Appeal Centre. The assessee had opted to file a declaration under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and was awaiting a certificate.
Held
The Tribunal allowed the appeal to be withdrawn with a liberty to revive it if the DTVSV scheme declaration is not ultimately settled. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn with liberty to revive, pending settlement under the DTVSV Scheme.
Sections Cited
250, 91(1)
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Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi
Assessment Year: 2005-06 Lovelock & Lewes Chartered Accountants LLP.....………………....Appellant Plot No.56&57, Block DN, Sector V Salt Lake, Parganas North, Kolkata – 700091. [PAN: AADCC 3457F] vs. ITO, Ward-22(2), Kolkata ………..........................................…..…..... Respondent Appearances by: Shri Pulkit Chhajer, AR, appeared on behalf of the appellant. Shri Altaf Hossain, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : April 16, 2025 Date of pronouncing the order : April 17, 2025 आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 29.08.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the time of hearing, the ld. AR submitted that the assessee has opted to file a declaration under Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 in Form No.1 on 29.01.2025 before the competent authority u/s 91(1) and is awaiting for the certificate in Form No.2 from the competent authority. Accordingly, it is prayed before the bench that the present appeal may be allowed to be withdrawn with a liberty to revive the same in the event that the declaration made under the aforesaid scheme is rejected, withdrawn, cancelled or not accepted by the competent authority for any reason whatsoever.
Assessment Year: 2005-06 Lovelock & Lewes Chartered Accountants LLP 3. The ld. DR raised no objection to the above prayer made by the assessee.
In view of the submission made by the assessee and considering the facts and circumstances of the case, the appeal filed by the assessee is hereby dismissed as withdrawn with a liberty to revive the same in accordance with law in the event that the matter is not ultimately settled under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024.
In terms of the above, the appeal of the assessee is dismissed as withdrawn as indicated above. Kolkata, the 17th April, 2025.