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Facts
The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi for AY 2018-19. During the hearing, it was informed that the assessee had opted for the Vivad Se Vishwas Scheme 2024.
Held
The Tribunal noted that the assessee had already gone into the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal. The Tribunal dismissed the appeal as withdrawn with liberty to revive it if unsuccessful in the scheme.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]
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 12.03.2024 for AY 2018-19.
Assessment Year: 2018-19 M/s Dhosa Chandaneswar Bratyajana Samity 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order is pronounced in the open court on 3rd April, 2025