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Facts
The assessee filed an appeal against the Commissioner of Income Tax (Appeals) order for Assessment Year 2014-15. During the hearing, the assessee's counsel informed the Tribunal that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested to withdraw the appeal. The Departmental Representative did not object to the withdrawal.
Held
The Tribunal dismissed the appeal as withdrawn, considering the assessee's participation in the DTVSVS-24 Scheme. The assessee was granted the liberty to revive the appeal by filing a miscellaneous application if the scheme does not prove successful for any reason.
Key Issues
Whether to allow the assessee to withdraw the appeal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024, and to provide for its revival if the scheme is unsuccessful.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2014-2015 Vidya Devi Miharia,………………………………,Appellant 2nd Floor, TRPL Building, 15B, Armenian Street, Kolkata-700001 [PAN:AENPM9853N] -Vs.- Income Tax Officer,……………….………….....Respondent Ward-36(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances by: Shri Miraz D. Shah, A.R.,, appeared on behalf of the assessee Sm. Madhumita Das, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: February 24, 2025 Date of pronouncing the order: February 26, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 22nd April, 2024 passed for Assessment Year 2014-15.
At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing 1
On the other hand, ld. Departmental Representative has not raised any objection to withdraw the appeal.
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 as withdrawn. Order pronounced in the open Court on 26/02/2025.