SUNITA GARG,KOLKATA vs. ITO, WARD-43(1), KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee requested to withdraw the appeal due to participation in the VSVS 2024 Scheme, which the Departmental Representative did not oppose. The tribunal dismissed the appeal as withdrawn, granting the assessee the liberty to file a miscellaneous application to revive the appeal if the VSVS-24 process proves unsuccessful.
What were the facts?
Sunita Garg filed an appeal against the Commissioner of Income Tax (Appeal)-NFAC order for AY 2013-14. During the hearing, it was revealed that the assessee had opted for the Vivad Se Vishwas Scheme 2024 and received Form no. 2 from the competent authority.
What were the issues?
Whether an appeal before the Income Tax Appellate Tribunal should be dismissed as withdrawn when the assessee has applied under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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 23.11.2023 for AY 2013-14.
Assessment Year: 2013-14 Sunita Garg 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) by receiving Form no. 2 from the competent authority 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 25th March, 2025
Sd/- Sd/- (Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 25th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Sunita Garg, 36A, Sahitya Parishad Street, Kolkata-700006 2. Respondent – ITO, Ward-43(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)
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