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Facts
The assessee filed an appeal against the Commissioner of Income Tax (Appeal)-NFAC's order for AY 2013-14. During the hearing, it was brought to the attention of the Bench that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 and sought permission to withdraw the appeal.
Held
The Tribunal dismissed the appeal as withdrawn, granting the assessee the liberty to revive the appeal by filing a necessary miscellaneous application if the Vivad Se Vishwas Scheme 2024 proves unsuccessful for any reason.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme 2024.
Sections Cited
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 28.12.2023 for AY 2013-14.
Assessment Year: 2013-14 Ashish Beriwala & Ors. HUF 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 26th 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: 26th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Ashish Beriwala & Ors. HUF, 7, Khetra Das Lane, Kolkata-700012 2. Respondent – ITO, Ward-37(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)