SWAPAN PAL,PURBA BARDHAMAN vs. ITO, WARD - 2(2), BURDWAN

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ITA 2673/KOL/2024Status: DisposedITAT Kolkata31 January 2025AY 2015-16Bench: SRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. It granted the assessee liberty to reinstate the appeal if the Form F-1 is not accepted by the Department for any reason.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2015-16. During the scheduled early hearing, the assessee's counsel informed the tribunal via email that the assessee had availed the Direct Tax Vivad Se Vishwas Scheme, 2024, and had already received Form F-1 from the Department, requesting the appeal be dismissed as withdrawn.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's availing of the Direct Tax Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: SRI SANJAY GARG & SHRI RAKESH MISHRA

For Appellant: Shri Shuvo Chakraborty
For Respondent: Shri Subhendu Datta, CIT, DR

Vs. ITO, Ward-2(2), Burdwan .............. Respondent Appearances: Appellant represented by: Shri Shuvo Chakraborty Respondent represented by: Shri Subhendu Datta, CIT, DR Date of concluding the hearing : 31.01.2025 Date of pronouncing the order : 31.01.2025 ORDER

Per Sanjay Garg, Judicial Member:

1.

The captioned appeal has been preferred by the assessee against the order dated 15.03.2024 of the Ld. Commissioner of Income Tax (Appeal),National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2015-16.

2.

This appeal was fixed before the Bench of today for hearing on the application of the assessee for early hearing of the appeal. However, an application has been received on e-mail from the Ld. Counsel for the assessee stating therein that the assessee has already availed Direct Tax Vivad Se Vishwas Scheme, 2024 and has also received Form F- 1 from the Department, copy of which has been attached with the application. It has been requested in the application that the appeal of the assessee under the circumstances,

I.T.A. No.: 2673/KOL/2024 Swapan Pal, AY : 2015-16 may be dismissed as withdrawn with liberty to reinstate the said appeal in case the said Form F-1 is not accepted by the Department.

3.

Considering the above submissions, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if any reason, whatsoever, the application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department.

4.

In the result, appeal of the assessee is dismissed.

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