SHANKAR AGARWAL. ,PURULIA vs. ITO, WARD-3(2), PURULIA. , PURULIA

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ITA 591/KOL/2024Status: DisposedITAT Kolkata15 January 2025AY 2015-16Bench: SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER Ι.Τ.Α. No.: 591/KOL/2024 Assessment Year: 2015-16 Shankar Agarwal ............. Appellant Main Road, Purulia, West Bengal-723101 (PAN: ACTPA6375K) Vs. Income Tax Officer, Ward-3(2), Purulia ............. Respondent Appearances: Appellant represented by : None (withdrawal application filed by assessee) Respondent represented by : Shri Chandan Das, Addl. CIT, Sr. DR Date of concluding the hearing : 15.01.2025 Date of pro2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal treated the appeal as dismissed due to withdrawal by the assessee. It granted liberty to the assessee to file an application for restoration of the appeal if the application under the Vivad Se Vishwas Scheme is not approved by the competent authority.

What were the facts?

The assessee, Shankar Agarwal, filed an appeal against the order of the Ld. CIT(A) for Assessment Year 2015-16. Subsequently, the assessee applied under the Vivad Se Vishwas Scheme (VVS) 2024 and sought to withdraw the appeal filed before the Income Tax Appellate Tribunal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's application under the Vivad Se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SRI SANJAY GARG & SRI SANJAY AWASTHI

For Respondent: Shri Chandan Das, Addl. CIT, Sr. DR

order

: 15.01.2025 ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal filed by the assessee is directed against the order dated 05.02.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as Ld. 'CIT(A)'] for Assessment Year 2015-16.

2.

At the outset, it has come to our notice that the assessee vide his application dated 12.12.2024 has approached the appropriate authority I.T.A. No.: 591/KOL/2024 Assessment Year: 2015-16 Shankar Agarwal under the Vivad Se Vishwas Scheme (VVS) 2024 in regard to this matter. He, therefore, vide his present application dated 04.01.2025 placed on the file prayed before the bench to permit him to withdraw the captioned appeal. Since assessee approached before the competent authority to avail the Vivad Se Vishwas Scheme, 2024 the present appeal is treated as dismissed being withdrawn with the liberty to the assessee, if the Scheme has not been approved by the competent authority, the matter may be restored upon filing the application for restoration for and on behalf of the assessee.

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