URMILA TANTIA,PURULIA vs. I.T.O., WARD - 3(4), ASANSOL, ASANSOL

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 1747/Kol/2024
Assessment Year: 2012-13

Urmila Tantia

(PAN: ABYPT 0975 C)
Vs.
ITO, Ward-3(4), Asansol

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
07.01.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
23.01.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Soumitra Choudhury, Advocate

For the revenue / राजèव
कȧ ओर से
Shri Abhishek Kumar, Addl. CIT Sr. DR

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-Addl./JCIT(A)-1, Jaipur (hereinafter referred to as the Ld.
CIT(A)] dated 27.06.2024 for AY 2012-13. 2. The Ld. Counsel instead of entering into the merits of the case has submitted that the assessee wants to opt VSVS scheme to settle their matter and his prayer is to direct

I.T.A. No. 1747/Kol/2024
Assessment Year: 2012-13
Urmila Tantia the Department to entertain his application. The Ld. Counsel in this context relied on the following judgments of Hon’ble High Courts and CBDT Circular:
i) PCIT vs. Nalanda Builders Pvt. Ltd. ITAT: 232/2024 [dt. 08.11.2024] Hon’ble
Calcutta High Court ii) Naveen Kumar Aggarwal vs. CBDT, WP(c ) 17014/2024 and CM Appeals. 72115-
16/2024 [Dt. 09.12.2024] Hon’ble Delhi High Court iii) PCIT vs. Asish Kumar Ghosh WPA / 18282/2021 ITA No. : 2/2021 [Dt. 01.04.2022]
Hon’ble Calcutta High Court iv) CBDT Circular No. 19 of 2024 dated 15.10.2024 [F. No. 370142/22/2024-TPL]
v) CBDT Circular No. 12 of 2024 dated 16.12.2024 [F. No. 370142/22/2024-TPL]
3. The Ld. D. R did not raise any objection.
4. Keeping in view the above cited decision, we are inclined to pass an order thereby directing the assessee to file an application under the provision of VSVS and the department shall process the application in accordance with law.
In the result, the appeal filed by the assessee is dismissed on the above grounds, however if the assessee fails he may file application for restoration of the instant appeal.

Order is pronounced in the open court on 23rd January, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 23rd January, 2025

SM, Sr. PS

I.T.A. No. 1747/Kol/2024
Assessment Year: 2012-13
Urmila Tantia

Copy of the order forwarded to: