ACIT (EXEMPTION) CIRCLE 1(1) KOLKATA, KOLKATA vs. BANDHAN KONNAGAR, HOOGHLY

Per Sanjay Garg, Judicial Member:

The captioned appeal filed by the revenue is directed against the order dated 10.06.2024 of the Commissioner of Income Tax (Appeal), Kolkata-27
[hereinafter referred to as Ld. 'CIT(A)'] passed u/s. 250 of the Income Tax Act,
1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16. 2. At the outset, the Ld. Counsel for the assessee has submitted that the assessee has availed Vivad Se Vishwas Scheme, 2024 and deposited the due taxes also. The Ld. Counsel has also produced on file the Form-1 and Form-
2 issued by the Department and further, a copy of the challan vide which the I.T.A. No. 1606/Kol/2024
Assessment Year: 2015-16
Bandhan Konnagar
Page 2 of 2

due taxes have been paid. The Ld. Counsel, therefore, has submitted that the appeal of the revenue has become infructuous and the same may be dismissed.
3. Ld. DR has not objected to the same. However, has requested that in case the assessee’s application for availing Vivad Se Vishwas Scheme, 2024
is not accepted for any reason, whatsoever, the department should be given liberty to move an application for restoration of the appeal.
4. In view of the above, the present appeal of the revenue is hereby dismissed being infructuous as the assessee has availed Vivad Se Vishwas
Scheme, 2024. However, it is made clear that if for any reasons, whatsoever, the assessee’s application for availing Vivad Se Vishwas Scheme, 2024 is not accepted by the department, the department in that event will be at liberty to get its appeal restored by moving an application to that effect. With the above observation, the appeal of the revenue is hereby dismissed.
5. In the result, the appeal of the revenue is dismissed. [Rakesh Mishra]

[Sanjay Garg]
Accountant Member

Judicial Member
Dated: 20.02.2025
Jd., Sr.P.S)
Copy of the order forwarded to: