SMT. SANJANA AGARWAL,KOLKATA vs. ITO, WARD-3(2), PURULIA

Ld. Authorized Representative of the assessee filed a letter dated 20th January, 2025 stating that the assessee is contemplating to opt for Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) and with a request to block the hearing for two months or till the formalities of the VSV is completed 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 rival submissions 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 By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal of the assessee is dismissed as withdrawn.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. (Duvvuru RL Reddy) Vice-President (KZ)