Loading judgment…
Facts
The assessee, Dakshin Bihar Gramin Bank, filed 33 appeals against the orders of the Commissioner of Income Tax (Appeals) for Assessment Years 2013-14, 2014-15, and 2015-16. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and prayed to withdraw the appeals.
Held
The Tribunal considered the submission of the assessee and noted that the Departmental Representative did not oppose the withdrawal. The Tribunal allowed the withdrawal of the appeals, granting liberty to revive them if the scheme proves unsuccessful.
Key Issues
Whether the appeals can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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 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 By considering the totality of the facts and circumstances of the case, we dismiss the appeals of the assessee as withdrawn with the liberty to the (A.Y. 2013-2014)
(A.Y. 2014-2015) (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In the result, all the appeals of the assessee are dismissed as withdrawn.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.