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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2013-14. During the hearing, the assessee's counsel stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS 2024) by filing a Declaration under section 91 of the Finance (No.2) Act, 2024, and requested to withdraw the appeal.
Held
The Income Tax Appellate Tribunal dismissed the appeal. However, it granted the assessee the liberty to revive the appeal by filing a miscellaneous application if the assessee is not successful in the VSVS-24 for any reason.
Key Issues
Whether an appeal before the Income Tax Appellate Tribunal should be dismissed or allowed to be withdrawn when the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2013-2014 Nisha Bangur,……………………………...………Appellant 207, Block-A, Bangur Avenue, Kolkata-700055 [PAN:ADPPB9743B] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-49(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex DS-IV, Kolkata-700067 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 25, 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 27th September, 2022 passed for Assessment Year 2013-14.
(A.Y. 2013-2014) Nisha Bangur 2. At the time of hearing, the ld. Counsel for the assessee has stated that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration under sub-section (1) and undertaking under sub- section (4) of section 91 of the Finance (No.2) Act, 2024 in Form No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) on 03.12.2024, with the Competent Authority and Form 2 has not been issued by the Department yet and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.
On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).
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. Order pronounced in the open Court on 26/02/2025.