INCOME TAX OFFICER WARD 29(1), KOLKATA, KOLKATA SOUTH vs. ANITA GOEL, ALIPORE

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ITA 1467/KOL/2024Status: DisposedITAT Kolkata25 March 2025AY 2013-14Bench: SHRI RAJESH KUMAR (Accountant Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

Based on the assessee's enrollment in the VSVS 2024 scheme, the Revenue requested permission to withdraw its appeal, which was not opposed by the assessee's representative. Consequently, the Tribunal dismissed the Revenue's appeal as withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the National Faceless Appeal Centre, Delhi for AY 2013-14. During the hearing, it was brought to the Tribunal's attention that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 (VSVS 2024) by filing Form No. 1.

What were the issues?

Whether an appeal filed by the Revenue should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme.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(SMC

Before: SHRI RAJESH KUMAR, AM

For Appellant: Shri Miraz D. Shah, AR
For Respondent: Shri Ashutosh Kumar, DR
Hearing: 24.03.2025Pronounced: 25.03.2025

O R D E R Per Rajesh Kumar, AM:

This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 16.05.2024 for the AY 2013-14.

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 filing form no.1, with the competent authority and therefore, prayed before the Bench that the revenue may be allowed to withdraw this appeal to which the ld. AR did not oppose.

3.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open court on 25.03.2025.

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