GAUTAM DAS,JALPAIGURI vs. I.T.O., WARD - 1(1), JALPAIGURI, JALPAIGURI

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ITA 1206/KOL/2024Status: DisposedITAT Kolkata31 December 2024AY 2018-2019Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and allowed the withdrawal of the appeal. The assessee was granted liberty to revive the appeal if the scheme was unsuccessful.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2018-19. During the hearing, it was stated that the assessee had opted for the Vivad Se Vishwas Scheme 2024.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Sidhharth Agarwal, AR
For Respondent: Shri Amuldeep Kaur, DR
Hearing: 18.12.2024Pronounced: 31.12.2024

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)/ JCIT(A)-2, Mumbai (hereinafter referred to as the “Ld. CIT(A)”] dated 28.03.2024 for the AY 2018-19.

2.

At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 31.12.2024.

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