SAKTI DASGUPTA, INDIVIDUAL,KOLKATA vs. DCIT, CIR. 7(1), KOLKATA

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ITA 109/KOL/2024Status: DisposedITAT Kolkata24 February 2025AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as the assessee had availed the Vivad-se-Vishwas Scheme, 2024, and the necessary Form No. 4 had been issued by the revenue.

What were the facts?

Assessee Sakti Dasgupta filed an appeal against the CIT(A)'s order for AY 2015-16. During the hearing, it was submitted that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, and Form No. 4 was issued by the revenue, along with a request for withdrawal of the appeal.

What were the issues?

Whether an appeal should be dismissed by the tribunal when the assessee opts for the Vivad-se-Vishwas Scheme, 2024, and the relevant Form 4 has been issued.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Smt. Puja Somani, AR
For Respondent: Smt. Ruchika Sharma, Sr. DR
Hearing: 24.02.2025Pronounced: 24.02.2025

Present for: Appellant by : Smt. Puja Somani, AR Respondent by : Smt. Ruchika Sharma, Sr. DR Date of Hearing : 24.02.2025 Date of Pronouncement : 24.02.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1058370640(1) dated 30.11.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16

2.

Smt. Puja Somani, AR appeared on behalf of the assessee and Smt. Ruchika Sharma, Sr. DR appeared on behalf of the revenue.

3.

At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 4 has also been submitted. The assessee has also filed a request for withdrawal Sakti Dasgupta, AY: 2015-16 of the appeal in so far as Form No. 4 has been issued by the revenue. Consequently, the appeal of the assessee is dismissed on account of availing Vivad-se-Vishwas Scheme, 2024.

4.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court.

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