SITANI TRADING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 9(1), KOLKATA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld.
Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act,
1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated
11.08.2024, which has been passed against the order u/s 143(3) of the Act, dated 17.12.2019. I.T.A. No.: 2037/KOL/2024
Assessment Year: 2017-18
Sitani Trading Private Limited
2. At the outset, it was informed by the Ld. AR that the assessee has availed the Vivad se Vishwas, 2024 scheme. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal is infructuous and needs to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal.
3. As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October,
2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated
Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn.
However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous
Application for restoration of the appeal.
4. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 11th February, 2025. [Sonjoy Sarma]

[Rakesh Mishra]
Judicial Member

Accountant Member
Dated: 11.02.2025
Bidhan (P.S.)
I.T.A. No.: 2037/KOL/2024
Assessment Year: 2017-18
Sitani Trading Private Limited
Copy of the order forwarded to: