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Facts
This appeal was preferred by Megha Badurka against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, for the assessment year 2012-13. During the hearing, the assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeal, a request which the Ld. DR did not oppose.
Held
The tribunal dismissed the appeal as withdrawn. However, it granted the assessee the liberty to revive the appeal by filing a necessary miscellaneous application if they are not successful in the Vivad Se Vishwas Scheme 2024 for any reason.
Key Issues
Whether an appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a provision for its revival if the scheme proves unsuccessful.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey& Shri Sanjay Awasthi]
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 07.11.2023 for AY 2012-13.
Assessment Year: 2012-13 Megha Badurka 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 February, 2025
Sd/- Sd/- (Sanjay Awasthi /संजय अव�थी) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 26th February, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Megha Badurka, 36A, Sahitya Parishad Street, Kolkata-700006 2. Respondent – ITO, Ward-37(2), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)