PRADEEP KANODIA HUF,DELHI vs. INCOME TAX OFFICER WARD 31(4), KOLKATA
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
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 22.03.2024 for the AY 2015-16. 1.1 At the time of hearing, none appeared on behalf of the assessee. Though through letter dated 23.12.2024, it was pointed out that the I.T.A. No. 1132/Kol/2024 Pradeep Kanodia, HUF
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assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS
2024' Scheme) by filing Form No.1 with the competent authority.
Thereafter, a Form 3 certificate has also been issued. Accordingly, it has been prayed before this 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 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 for availing benefit under the scheme.
Accordingly, we are dismissing this appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024,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.
In the result, the appeal of the assessee is dismissed, as withdrawn.
Order pronounced in the court on 18.02.2025 [Pradip Kumar Choubey] [Sanjay Awasthi]
Judicial Member
Accountant Member
Dated: 18.02.2025
AK, PS
I.T.A. No. 1132/Kol/2024
Pradeep Kanodia, HUF
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Copy of the order forwarded to:
Pradeep Kanodia, HUF 2. Income Tax Officer, Ward 31(4), Kolkata 3. CIT(A)- 4. CIT-
CIT(DR)
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By order