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Facts
The assessee, Global Care Hospital, filed appeals against orders from the CIT(A) for AY 2016-17 and 2017-18. During the hearing, the assessee submitted that it had opted for the Vivad Se Vishwas Scheme 2024 and requested to withdraw the appeals.
Held
The Tribunal dismissed both appeals as withdrawn. It granted the assessee liberty to file miscellaneous applications to revive the appeals if they are unsuccessful in the VSVS-24 scheme for any reason.
Key Issues
Whether the appeals should be dismissed as withdrawn given the assessee's enrolment in the Vivad Se Vishwas Scheme 2024, and under what conditions.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
These are the appeals preferred by the assessee against separate orders of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 11.01.2024 for AY 2016-17 & 2017-18 respectively.
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 & 812/Kol/2024 Assessment Years: 2016-17 & 2017-18 Global Care Hospital 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Hence, we are dismissing both the appeals as withdrawn with the liberty to the assessee to get the appeals revived by filing necessary miscellaneous applications if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, both the appeals filed by the assessee are dismissed as withdrawn.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- Global Care Hospital, 1F, Raja S. C. Mullick Road, Kolkata-700032 2. Respondent – ITO, Ward-6(2), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)