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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi for Assessment Year 2013-14. During the hearing, it was informed that the assessee had opted for the Vivad Se Vishwas Scheme 2024 (VSVS 2024) by filing Form No. 2 with the competent authority.
Held
The assessee requested to withdraw the appeal, a request that the Ld. DR did not oppose. The tribunal dismissed the appeal as withdrawn, granting the assessee the liberty to file a miscellaneous application to revive the appeal if the VSVS-24 scheme is unsuccessful for any reason.
Key Issues
Whether the appeal should be allowed to be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme 2024.
Sections Cited
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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 29.07.2024 for AY 2013-14.
Assessment Year: 2013-14 Shanta Ajmera 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) by filing Form no. 2 with the 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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- Shanta Ajmera, 32, Block-C, lake Town, North 24 parganas, Kolkata- 700055 2. Respondent – ITO, Ward-49(3), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)