NAVNEET BAJAJ L/H OF TARA DEVI BAJAJ,KOLKATA vs. ITO, KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय एवं Įी राकेश ͧमĮ, लेखा सटèय के सम¢
[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member]
I.T.A. Nos. 951 & 952/Kol/2023
Assessment Years: 2014-15 & 2015-16

Navneet Bajaj (L/H of Tara Devi
Bajaj)

(PAN: AGZPB 5233 D)
Vs.
ITO, Ward-49(1), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
30.01.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
03.02.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Piyush Lakhotia, A.R

For the revenue / राजèव
कȧ ओर से
Shri Susanta Saha, Addl. CIT

ORDER / आदेश
Per Pradip Kumar Choubey, JM:

These are the appeals preferred by the assessee against separate orders of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld.
CIT(A)] dated 13.12.2022 & 09.06.2023 for AY 2014-15 & 2015-16 respectively.
2. The assessee vides its letter dated 30.01.2025 submitted that she has opted for the scheme under “Vivad Se Vishwas Act, 2020” (hereinafter the Scheme). The 2

I.T.A. Nos. 951 & 952/Kol/2023
Assessment Years: 2014-15 & 2015-16
Navneet Bajaj L/H of Tara Devi Bajaj assessee has received Form number 3 from competent authority pursuant to assessee filing of Form nos. 1 and 2. Further the assessee submits that since the assessee has preferred to opt for the scheme, as per Section 4(2) of the “Vivad Se Vishwas Act,
2020”, the Revenue appeal should be deemed to have been withdrawn.
3. Hence, we are dismissing both the appeals as withdrawn with the liberty to the assessee to get the appeals revived by filing necessary miscellaneous applications if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order is pronounced in the open court on 3rd February 2025 (Rakesh Mishra /राकेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 3rd February, 2025

SM, Sr. PS
Copy of the order forwarded to: