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Facts
The assessee, Sashi Jain, filed an appeal against the order of the Commissioner of Income Tax (Appeals). At the time of hearing, no one appeared for the assessee, but a letter was submitted stating the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and prayed to withdraw the appeal.
Held
The Tribunal noted that the Departmental Representative did not oppose the withdrawal. Considering the facts and circumstances, the Tribunal dismissed the appeal as withdrawn, with liberty to the assessee to revive it if the VSVS-24 resolution is unsuccessful.
Key Issues
Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2013-2014 Sashi Jain,………………………..…….…………Appellant 52D, Puja Apartment, S.R. Das Road, Southern Avenue, Kolkata-700026 [PAN:AEJPJ6012Q] -Vs.- ACIT/DCIT (NFAC),……………….……………...Respondent Income Tax Officer, Ward-29(1), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road, Kolkata-700068 Appearances by: N o n e, appeared on behalf of the assessee Shri L.N. Dash Addl. CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing: January 23, 2025 Date of pronouncing the order: January 30, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 21st December, 2023 passed for Assessment Year 2013-14.
(A.Y. 2013-2014) Sashi Jain 2. None appeared on behalf of the assessee at the time of hearing. Shri Sashi Jain, appellant has submitted a letter dated 21st January, 2025 stating that he has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.
On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.
I have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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 of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 30/01/2025.