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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2013-14. The assessee informed the Tribunal that they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS 2024) and requested an adjournment, while the Departmental Representative argued for dismissal.
Held
The Tribunal dismissed the assessee's appeal. However, it granted the assessee the liberty to revive the appeal by filing a necessary miscellaneous application if the Vivad Se Vishwas Scheme (VSVS-24) is unsuccessful for any reason.
Key Issues
Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme, and whether to grant liberty to revive the appeal if the scheme fails.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2013-2014 Amit Kumar Kajaria, HUF,…..…….....…………Appellant S.B. Tower, 4th Floor, 37, Shakespeare Sarani, Kolkata-700017 [PAN:AACHA6278A] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-32(1), Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances by: N o n e, appeared on behalf of the assessee Smt. Madhumita Das, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: January 09, 2024 Date of pronouncing the order: January 10, 2025 O R D E R
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.
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 1 (A.Y. 2013-2014) 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.
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.