DAKSHIN BIHAR GRAMIN BANK, JHAJHA BRANCH,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD
Facts
The assessee, Dakshin Bihar Gramin Bank, filed 33 appeals against the orders of the Commissioner of Income Tax (Appeals) for AY 2013-14 to 2015-16. The assessee submitted a letter stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and had completed all necessary formalities. They prayed to withdraw the appeals.
Held
The Tribunal noted that the Departmental Representative did not oppose the withdrawal. Considering the facts, the Tribunal dismissed the appeals as withdrawn, granting liberty to revive them if the assessee is unsuccessful under the VSVS-24 scheme.
Key Issues
Whether the appeals should be dismissed as withdrawn, given the assessee's participation in the Vivad Se Vishwas Scheme.
Sections Cited
Direct Tax Vivad Se Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Sanjay Awasthi
Per Bench:- The present 33 (thirty-three) appeals bearing ITA Nos. 522- 538/PAT/2024, 539-549/PAT/2024 and 550-554/PAT/2024 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, all dated 27th June, 2024 passed for Assessment Years 2013-14, 2014-15 and 2015-16 respectively.
Shri Sanjay Kumar Shrivastava, General Manager of Dakshin Bihar Gramin Bank has submitted a letter dated 11th March, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2 with the Competent Authority and filling of Form 3 alongwith the payment under the provisions of DTVSV Scheme has also been made and, therefore, prayed before the Bench that the assessee may be allowed to withdraw these appeals.
On the other hand, ld. Departmental Representative did not oppose to withdraw these appeals.
We have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, we dismiss the appeals of the assessee as withdrawn with the liberty to the
ITA Nos. 522-538/PAT/2024 (A.Y. 2013-2014) ITA Nos. 539-549/PAT-2024 (A.Y. 2014-2015) ITA Nos. 550-554/PAT/2024 (A.Y. 2015-2016) Dakshin Bihar Gramin Bank assessee to get the appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 22/04/2025.
Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of April, 2025 Copies to :(1) Dakshin Bihar Gramin Bank, Mango Bandar Branch, Shri Vishnu Commercial Complex, NH-30, New Bypass, Ashochak, Patna-800030, Bihar (2) Assistant Commissioner of Income Tax, Centralized Processing Cell (CPC), TDS, Ghaziabad-201010, Uttar Pradesh (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. 3
