Loading judgment…
Facts
The assessee appealed an order from the CIT(A) for AY 2018-19. It was noted that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 and received Form 2, despite an error in its issuance. The assessee requested to withdraw the appeal, which was not opposed by the revenue.
Held
The tribunal dismissed the appeal as withdrawn. It granted the assessee the liberty to revive the appeal by filing a miscellaneous application if they are unsuccessful in the VSVS-24 scheme for any reason.
Key Issues
Whether to allow the assessee to withdraw the appeal, given their participation in the Vivad Se Vishwas Scheme 2024 and the revenue's non-opposition.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-Addl/JCIT(A)-2, Ludhiana (hereinafter referred to as the Ld. CIT(A)] dated 21.10.2024 for AY 2018-19.
Assessment Year: 2018-19 Raj Kumar Bothra 2. At the time of hearing, it came to our notice that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and he received Form 2 with the competent authority but there was certain error in issuing Form 2. Assessee orally 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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/- (Rajesh Kumar /राजेश कुमार) (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- Raj Kumar Bothra, 26, Sashi Sadan, P. K. Tagore Street, Beadon Street, Kolkata-700006 2. Respondent – ITO, Ward-37(3), Kolkata 3. Ld. CIT(A)-Addl/JCIT(A)-2, Ludhiana 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)