ANUBHAV PODDAR,KOLKATA vs. ACIT, CIRCLE-32, KOLKATA, INCOME TAX DEPARTMENT

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ITA 1563/KOL/2024Status: DisposedITAT Kolkata25 March 2025AY 2015-162 pages

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Income Tax Appellate Tribunal, “B” BENCH KOLKAΤΑ

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Appellant: Shri Yash Baid, AR
For Respondent: Shri Chandan Das, Add. CIT, Sr. DR
Hearing: 25.03.2025Pronounced: 25.03.2025

Present for: Appellant by : Shri Yash Baid, AR Respondent by : Shri Chandan Das, Add. CIT, Sr. DR Date of Hearing : 25.03.2025 Date of Pronouncement : 25.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1065012386(1) dated 20.05.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16.

2.

Shri Yash Baid, AR appeared on behalf of the assessee and Shri Chandan Das, Addl. CIT, Sr. DR appeared on behalf of the revenue.

3.

At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 2 duly issued Anubhav Poddar, AY: 2015-16 by the Department has also been submitted. The assessee has also made a request for withdrawal of the appeal in so far as Form No. 2 has been filed by the assessee. Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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.

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