AMIT KUMAR KAJARIA HUF,KOLKATA vs. INCOME TAX OFFICER, WARD 32(1), KOLKATA, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi dated 23rd August,
2024 passed for Assessment Year 2013-14. 2. It was the submission of the assessee vide letter dated 6th
January, 2025 that the assessee has already gone into Direct Tax
Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing
Amit Kumar Kajaria, HUF
Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas
Scheme, 2024 on 25.12.2024, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the hearing for the time being and re-fix it at the end of February, 2025. 3. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld.
CIT(Appeals).
I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee 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 of the assessee is dismissed. Order pronounced in the open Court on 10/01/2025. (Duvvuru RL Reddy) Vice-President (KZ)
Kolkata, the 10th day of January, 2025
Copies to :(1) Amit Kumar Kajaria, HUF,
S.B. Tower, 4th Floor,
37, Shakespeare Sarani, Kolkata-700017
Amit Kumar Kajaria, HUF
(2) Income Tax Officer,
Ward-32(1), Kolkata,
10B, Middleton Row, Kolkata-700071
(3) Commissioner of Income Tax (Appeals);
National Faceless Appeal Centre (NFAC),
Delhi;
(4) CIT - , Kolkata;
(5) The Departmental Representative;
(6)
Guard FileBy order