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Facts
The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC. At the time of hearing, it was pointed out that the assessee had opted for the Vivad Se Vishwas Scheme 2024.
Held
The Tribunal noted that the assessee had already gone into the Vivad Se Vishwas Scheme and prayed to withdraw the appeal. The Tribunal dismissed the appeal as withdrawn, with liberty to revive it if unsuccessful in the VSVS-24.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey& Shri Rakesh Mishra]
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 23.10.2024 for AY 2013-14.
Assessment Year: 2013-14 Shaktipada Bhattacharjee Technical Institute 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 23rd January, 2025
Sd/- Sd/- (Rakesh Mishra/राकेश �म�) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 23rd January, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Shaktipada Bhattacharjee Technical Institute, Uchalan Dighir Kone, Burdwan-713427 2. Respondent – ITO, Ward-2(1),(Exemption) Durgapur 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)