KETAN M KAMDAR HUF,KOLKATA vs. I.T.O., WARD - 29(1), KOLKATA

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ITA 2231/KOL/2024Status: DisposedITAT Kolkata07 January 2025AY 2013-2014Bench: Shri Duvvuru RL Reddy (Vice President)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the Department did not oppose the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the hearing, the assessee's counsel stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2013-2014 Keetan M Kamdar HUF,………….....…………Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 [PAN:AAFHK9174G] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-29(1), Kolkata, Aakayar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee Shri Nicholash Murmu, Addl. CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing: January 06, 2025 Date of pronouncing the order: January 07, 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 22nd August, 2024 passed for Assessment Year 2013-14.

(A.Y. 2013-2014) Ketan M Kamdar HUF

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 Declaration in Form No. 1 and Form 2, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.

3.

On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.

4.

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 as withdrawn 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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 07/01/2025.

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