OMPRAKASH AGARWAL,KOLKATA vs. I.T.O., WARD - 46(1), KOLKATA, KOLKATA

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ITA 1322/KOL/2024Status: DisposedITAT Kolkata23 December 2024AY 2016-2017Bench: Shri Sonjoy Sarma (Judicial Member), Shri Rakesh Mishra (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's prayer for withdrawal of the appeal due to opting for the VSV scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee subsequently opted to settle the dispute under the Vivad Se Viswas (VSV) Scheme and submitted the necessary forms.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for settlement under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Rakesh Mishra

order

: December 23, 2024 आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 31.05.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. AR representing the assessee informed the Bench that the assessee had chosen to file an application under the Vivad Se Viswas (VSV) Scheme. Necessary forms for the scheme have already submitted by the assessee.

3.

Based on the above, the assessee prayed before the Bench to allow the withdrawal of the appeal as the issues raised were being resolved under the VSV scheme.

Assessment Year: 2016-17 Omprakash Ag arwal

4.

On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.

5.

After hearing the submission made by both the parties and after reviewing the material on record, we acknowledge that the prayer for withdrawal considering the facts and issues that the assessee has opted to settle the dispute under the VSV scheme. Accordingly, we dismiss the present appeal as withdrawn.

6.

In the result, the appeal of the assessee is dismissed as withdrawn.

Kolkata, the 23rd December, 2024.

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