BRAJESH NARNOLIA HUF,DHANBAD vs. I.T.O., WARD-1(2), ASANSOL, ASANSOL
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 4th August,
2022 passed for Assessment Year 2015-16. 2. At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax
Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing
Brajesh Narnolia, HUF
Declaration in Form No. 1 under sub-section (1) and an Undertaking under sub-section (4) of section 91 of the Finance Act,
2024 (Under the Direct Tax Vivaad Se Vishwas Scheme, 2024), with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to keep the appellate proceedings pending and in abeyance until receipt of Form No. 2
of ld. CIT.
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 07/01/2025. (Duvvuru RL Reddy) Vice-President (KZ)
Kolkata, the 7th day of January, 2025
Copies to :(1) Brajesh Narnolia, HUF,
419, City Center, Luby Circular Road,
Dhanbad-826001, Jharkhand
Brajesh Narnolia, HUF
(2) Income Tax Officer,
Ward-1(2), Asansol,
Sahana Apartment,
Lower Cehlidanga, Asansol-713304, W.B.
(3) Commissioner of Income Tax (Appeals);
National Faceless Appeal Centre (NFAC),
Delhi;
(4) CIT - , Kolkata;
(5) The Departmental Representative;
(6)
Guard FileBy order