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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: SRI RAJPAL YADAV & SRI GIRISH AGRAWAL
order : January 19th, 2024 ORDER Per Rajpal Yadav, Vice-President (KZ): The present appeal is directed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [in short ld. 'CIT(A)'] dated 29.09.2023 passed for AY 2015-16.
At the very outset, ld. Counsel for the assessee submitted that assessee has already applied for Vivad Se Vishwas Scheme. Due to certain errors, the process is still continuing though it has paid the taxes and discharged all responsibilities. The certificate in Form No. 5 is yet to be received.