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Facts
The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeal) for AY 2013-14. During the hearing, it was informed that the assessee had already opted for the Vivad Se Vishwas Scheme 2024 by filing Form No. 1 with the competent authority.
Held
The tribunal dismissed the appeal as withdrawn, as requested by the assessee and not opposed by the revenue. However, the assessee was granted the liberty to revive the appeal by filing a miscellaneous application if the Vivad Se Vishwas Scheme application is unsuccessful for any reason.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme, with a provision for revival if the scheme application fails.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey&Shri Sanjay Awasthy]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 29.02.2024 for AY 2013-14.
Assessment Year: 2013-14 Sneha Basu Roy Chowdhury L/H of Late Sumita Basu Roy Chowdhury 2. At the time of hearing, it was pointed out that the assessee has already gone into 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 this appeal to which the ld. DR did not oppose.
Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order is pronounced in the open court on 3rd February, 2025
Sd/- Sd/- (Sanjay Awasthy/संजय अव�थी) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 3rd February, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Sneha Basu Roy Chowdhury, L/H of Late Sumita Basu Roy Chowdhury,B-72, Munshi Prem Chand Sarani, Bidhannagar, Durgapur-713212 2. Respondent – ITO, Ward-2(1),Durgapur 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)