DAKSHIN BIHAR GRAMIN BANK, KHAPARIA BRANCH,PATNA V. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

ITA 532/PAT/2024

AI Insights

The case involves multiple appeals by Dakshin Bihar Gramin Bank against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Years 2013-14, 2014-15, and 2015-16. The appeals were filed in response to the assessments made by the Assistant Commissioner of Income Tax, Centralized Processing Cell, TDS, Ghaziabad. The bank, represented by its General Manager, submitted a letter indicating their participation in the DTVSVS 2024, having filed the necessary declarations and made payments under the scheme. Both the assessee and the Departmental Representative agreed to the withdrawal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126857 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS; Competent authority; Dismissed; National Faceless Appeal; Commissioner; Commissioner of Income Tax; VSVS; Commercial Complex; VsV; Department; Withdrawn; Form 3

Judgement Text

" ITA Nos. 522-538/PAT/2024 (A.Y. 2013-2014) ITA Nos. 539-549/PAT-2024 (A.Y. 2014-2015) ITA Nos. 550-554/PAT/2024 (A.Y. 2015-2016) Dakshin Bihar Gramin Bank 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. Nos. 522 to 538/PAT/2024 Assessment Year: 2013-2014 & I.T.A. Nos. 539 to 549/PAT/2024 Assessment Year: 2014-2015 & I.T.A. Nos. 550 to 554/PAT/2024 Assessment Year: 2015-2016 Dakshin Bihar Gramin Bank,……………..……Appellant Mango Bandar Branch, Shri Vishnu Commercial Complex, NH-30, New Bypass, Ashochak, Patna-800030, Bihar [PAN:AAEAD5069K] -Vs.- Assistant Commissioner of Income Tax,....Respondent Centralized Processing Cell (CPC), TDS, Ghaziabad-201010, Uttar Pradesh Appearances by: N o n e, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: March 12, 2025 Date of pronouncing the order: April 22, 2025 ITA Nos. 522-538/PAT/2024 (A.Y. 2013-2014) ITA Nos. 539-549/PAT-2024 (A.Y. 2014-2015) ITA Nos. 550-554/PAT/2024 (A.Y. 2015-2016) Dakshin Bihar Gramin Bank 2 O R D E R Per Bench:- The present 33 (thirty-three) appeals bearing ITA Nos. 522- 538/PAT/2024, 539-549/PAT/2024 and 550-554/PAT/2024 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, all dated 27th June, 2024 passed for Assessment Years 2013-14, 2014-15 and 2015-16 respectively. 2. Shri Sanjay Kumar Shrivastava, General Manager of Dakshin Bihar Gramin Bank has submitted a letter dated 11th March, 2025 stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2 with the Competent Authority and filling of Form 3 alongwith the payment under the provisions of DTVSV Scheme has also been made and, therefore, prayed before the Bench that the assessee may be allowed to withdraw these appeals. 3. On the other hand, ld. Departmental Representative did not oppose to withdraw these appeals. 4. We have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, we dismiss the appeals of the assessee as withdrawn with the liberty to the ITA Nos. 522-538/PAT/2024 (A.Y. 2013-2014) ITA Nos. 539-549/PAT-2024 (A.Y. 2014-2015) ITA Nos. 550-554/PAT/2024 (A.Y. 2015-2016) Dakshin Bihar Gramin Bank 3 assessee to get the appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. 5. In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 22/04/2025. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of April, 2025 Copies to :(1) Dakshin Bihar Gramin Bank, Mango Bandar Branch, Shri Vishnu Commercial Complex, NH-30, New Bypass, Ashochak, Patna-800030, Bihar (2) Assistant Commissioner of Income Tax, Centralized Processing Cell (CPC), TDS, Ghaziabad-201010, Uttar Pradesh (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "