LATE SH. KANHAIYA LAL BOTHRA,DELHI vs. ITO, WARD-22(4), KOLKATA

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide DIN No. ITBA/APL/M/250/2023- 24/1058165784(1) dated 23.11.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2014-15. 2. None appeared on behalf of the assessee and Shri Vineet Kumar, Addl. CIT appeared on behalf of the revenue. 3. At the time of hearing, the Ld. AR has submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through e-filing portal and assessee company

2
Late Sh. Kanhaiya Lal Bothra
AY: 2014-15

has received Form 1 issued by the designated authority of VSVS, 2024
issued by the Department. The Form No. 3 has also been filed by the assessee making the payment of tax demand. All these documents are available in file. The assessee has also made a request for withdrawal of the appeal in so far as Form No. 4 has not yet been issued by the revenue.
Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.
4. In the result, the appeal of the assessee is dismissed as withdrawn.
Order dictated and pronounced in the open court.
Dated: 27th March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: Late Sh. Kanhaiya Lal Bothra
2. The Respondent. ITO, Ward-22(4), Kolkata
3. CIT(A)-29, New Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata
6. Guard file.By Order