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Income Tax Appellate Tribunal, “PATNA BENCH” PATNA
Appearances by: Assessee represented by : A.K. Rastogi, Advocate Department represented by : Ashwani Kr. Singhal, JCIT Date of concluding the hearing : 31.12.2024 Date of pronouncing the order : 06.01.2025
ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
These two appeals are preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”], both dated 20.11.2023 for the AY 2014-15 (one is on quantum and another on penalty). 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme)
& 365/Pat/2023 Brijendra Kumar Singh by filing Form No.1 dated 05.12.2024, with the competent authority and therefore, prayed before the Bench that the assessee may be allowed adjournment till the matter is finally settled. However, it is seen that as per the VSVS the assessee has to withdraw his appeals as per the scheme.
Accordingly, we are dismissing these appeals as withdrawn with the liberty to the assessee to get the appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.
In the result, the appeals of the assessee are dismissed, as withdrawn.
Order pronounced in the court on 06.01.2025