D.C.I.T./A.C.I.T., CIRCLE - 7(1), KOLKATA vs. ANTHER VINIMAY PRIVATE LIMITED, KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar,Accountant Member & Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 2279/Kol/2024
Assessment Year: 2013-14

DCIT, Circle-7(1), Kolkata

Vs.
Anther Vinimay Pvt. Ltd.

(PAN: AABCP 6775 B)
Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
06.02.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
26.02.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Ashish Gupta, A.R

For the revenue / राजèव
कȧ ओर से
Shri Sailen Samadder, Addl. CIT Sr. D.R

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the revenue against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated
13.09.2024 for AY 2013-14. 2. At the time of hearing, it has been argued by the A/R that assessee has opted to for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with 2

I.T.A. No. 2279/Kol/2024
Assessment Year: 2013-14
Anther Vinimay Pvt. Ltd.

the competent authority. His submission is that hearing of appeal should be adjourned for eight weeks.
3. Since, assessee has opted VSVS to settle their dispute it is needless to keep the appeal pending for adjudication, Hence, we are disposing the appeal of the revenue with the liberty to the revenue to get the appeal revived by filing necessary miscellaneous application if no result comes in the VSVS-24, for any reason, whatsoever.
In the result, the appeal filed by the revenue is disposed of in the light of above observation.

Order is pronounced in the open court on 26th February, 2025 (Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 26th February, 2025

SM, Sr. PS

Copy of the order forwarded to: