Loading judgment…
Facts
The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC. During the hearing, it was noted that the assessee had enrolled in the Vivad Se Vishwas Scheme 2024 and received Form 2.
Held
The assessee orally prayed to withdraw the appeal, to which the Revenue did not object. Consequently, the appeal was dismissed as withdrawn, with liberty granted to the assessee to revive it if unsuccessful in the VSVS-24 scheme.
Key Issues
Whether the appeal can be withdrawn by the assessee after enrolling in the Vivad Se Vishwas Scheme.
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 16.08.2024.2024 for AY 2013-14.
At the time of hearing, it came to our notice that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and he received Form 2 Assessment Year: 2013-14 Jitendra Kejriwal with the competent authority. Assessee orally 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 27th February, 2025