Loading judgment…
Facts
The assessee preferred an appeal against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi for AY 2008-09. 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 applied for the Vivad Se Vishwas Scheme and requested to withdraw the appeal. The revenue did not oppose this request.
Key Issues
Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.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 Rajesh Kumar&Shri Pradip Kumar Choubey]
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 17.03.2022 for AY 2008-09.
Assessment Year: 2008-09 C.K. Sen and Company Pvt. Ltd. 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Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 17th January, 2025
Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 17th January, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- C. K. Sen and Company Pvt. Ltd., 34, Jabakusum House, Chittaranjan Avenue, Kolkata-700012 2. Respondent – ITO, Ward-1(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)