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INCOME TAX OFFICER, WARD-32(1), KOLKATA, KOLKATA vs. ASHOK KUMAR BHOTIKA, KOLKATA

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ITA 2047/KOL/2024[2014-15]Status: DisposedITAT Kolkata17 February 20252 pages

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

The present appeal arises from the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”], dated 09.08.2024 for the AY 2014-15. 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Form No.1 with the competent authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw the said appeal with the liberty to request for restoration of the matter in case the I.T.A. No. 2047/Kol/2024 Ashok Kumar Bhotika

2
assessee is not successful in settling the matter for some reason. It is seen that as per the VSVS the assessee has to withdraw his appeal as per the scheme.

2.

Accordingly, we are dismissing this appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.

3.

In the result, the appeal of the revenue is dismissed, as withdrawn.

Order pronounced in the court on 17.02.2025 [Pradip Kumar Choubey] [Sanjay Awasthi]
Judicial Member
Accountant Member

Dated: 17.02.2025
AK, PS

Copy of the order forwarded to:

1.

Ashok Kumar Bhotika 2. Income Tax Officer, Ward-32(1), Kolkata 3. CIT(A)- 4. CIT-

5.

CIT(DR)

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By order

INCOME TAX OFFICER, WARD-32(1), KOLKATA, KOLKATA vs ASHOK KUMAR BHOTIKA, KOLKATA | BharatTax