NIKHIL COMMOSALES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 2(1), 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 24th
September, 2024 passed for Assessment Year 2013-14. 2. It was the submission of Shri J.M. Thard, Advocate on behalf of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas
Nikhil Commosales Pvt. Limited
Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas Scheme, 2024
on 28.12.2024, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the hearing of the appeal for the time being.
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) Nikhil Commosales Pvt. Limited,
187, Chittaranjan Avenue, 5th Floor,
Roxy Tower, Kolkata-700007
Nikhil Commosales Pvt. Limited
(2) Income Tax Officer,
Ward-2(1), Kolkata,
Aayakar Bhawan,
P-7, Chowringhee Square, Kolkata-700069
(3) Commissioner of Income Tax (Appeals);
National Faceless Appeal Centre (NFAC),
Delhi;
(4) CIT - , Kolkata;
(5) The Departmental Representative;
(6)
Guard FileBy order