ANJU NEOTIA,KOLKATA V. I.T.O., WARD - 34(1), KOLKATA, KOLKATA

ITA 1339/KOL/2024

AI Insights

The case involves Anju Neotia, the appellant, who filed an appeal against the order of the Income Tax Officer, Ward-34(1), Kolkata, concerning the assessment year 2015-2016. The appeal was initially filed with the Income Tax Appellate Tribunal, Kolkata. However, the appellant later decided to withdraw the appeal to settle the matter under The Direct Tax Vivad Se Vishwas Scheme, 2024. This scheme is designed to resolve pending tax disputes and litigation by allowing taxpayers to settle their disputes by paying a specified amount. The tribunal acknowledged the withdrawal request and dismissed the appeal accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772759 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1339/Kol/2024 (Assessment Year 2015-2016) Anju Neotia, 2nd Floor 16, Netaji Subhas Road, BBD Bag, Kolkata - 700001 [PAN: ABOPN7182K] ……..…...…………….... Appellant vs. ITO Ward-34(1), Kolkata, 110, Shantipally, Aayakar Bhawan, Poorva, Kolkata - 700107 ................................ Respondent Appearances by: Assessee represented by : None Department represented by : Dheeraj, Sr. DR Date of concluding the hearing : 25.08.2025 Date of pronouncing the order : 27.08.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order dated 17.04.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), (hereafter “the Ld. CIT(A)], National Faceless Appeal Centre (NFAC), Delhi. 1.1 In this case, the assessee has requested for allowing withdrawal of the said appeal, through letter dated 21.04.2025 as under: “In context to the above, I would like to submit before your lordship that in order to buy peace and avoid unwanted litigation, I have opted to settle the instant matter by way of making a declaration under The Direct Tax Vivad Se Vishwas Scheme, 2024. Accordingly, I have filed Form 1 as prescribed under the aforesaid scheme. In response to form filed by me, the Designated Authority under which my jurisdiction is vested, has issued Form 2. A letter for withdrawal of appeal was filed before your lordship on 15.01.2025 (copy enclosed) and along with the said letter copies of Form 1 and Form 2 were also submitted for your kind perusal. Thereafter, I have filed Form 3 as prescribed under the scheme and the Designated Authority is in the process of issuing Form Printed from counselvise.com 2 ITA No. 1339/Kol/2024 Anju Neotia 4 under the scheme (screenshot enclosed). In light of above, I would request your honour to treat the instant appeal as withdrawn and pass necessary orders as required under The Direct Tax Vivad Se Vishwas Scheme, 2024 and The Direct Tax Vivad Se Vishwas Rules, 2024. We hope you will do the needful at the earliest.” 1.2 Considering the request of the assessee, this appeal is allowed to be withdrawn. 3. In result, this appeal is treated as dismissed having been withdrawn. Order pronounced on 27.08.2025 Sd/- Sd/- (George Mathan) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 27.08.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "