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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2012-13. During the hearing, it was revealed that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 (VSVS 2024) and filed Form No. 3 with the competent authority.
Held
The assessee requested to withdraw the appeal due to participation in the VSVS 2024 scheme, which the Ld. DR did not oppose. The Tribunal dismissed the appeal as withdrawn, granting the assessee liberty to revive it by filing a miscellaneous application if the VSVS-24 scheme is unsuccessful for any reason.
Key Issues
Whether the appeal should be dismissed as withdrawn given the assessee's enrolment in the Vivad Se Vishwas Scheme 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” 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 10.05.2024 for AY 2012-13.
At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form no. 3 with the Assessment Year: 2012-13 Manju Gupta competent authority 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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- Manju Gupta, 153/154, M.S.P.C. lane, Howrah-711101 2. Respondent – ITO, Ward-47(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)