DAYA SHANKAR SINGH,BETTIAH vs. ITO, WD-1(5), BETTIAH, BETTIAH

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, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the appeal till the final order of settlement in Form 4 is issued.

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 06/01/2025. (Duvvuru RL Reddy) Vice-President (KZ)