C.L.AGARWAL CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(1)EXEMPTION, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
The present appeal is directed at the instance of assessee against the order of ld. Addl./JCIT(Appeals), Aurangabad dated
15th February, 2024 passed for Assessment Year 2015-16. 2. At the time of hearing, the ld. Counsel for the assessee has stated that the assessee has already gone into Direct Tax Vivad Se
Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing
Declaration under sub-section (1) and undertaking under sub-
C.L. Agarwal Charitable Trust section (4) of section 91 of the Finance (No.2) Act, 2024 in Form
No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) with the Competent Authority and Form 2 has not been issued by the Department yet and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.
On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).
I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee 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 of the assessee is dismissed. Order pronounced in the open Court on 17/03/2025. (Duvvuru RL Reddy) Vice-President (KZ)
Kolkata, the 17th day of March, 2025
Copies to :(1) C.L. Agarwal Charitable Trust,
11A/1, Sunny Park, Ballygunge,
Kolkata-700019
(2) Assistant Director of Income Tax,
Centralized Processing Centre
C.L. Agarwal Charitable Trust
(3) Addl./JCIT(Appeals), Aurangabad;
(4) CIT - , Kolkata;
(5) The Departmental Representative;
(6)
Guard FileBy order