DEB PRASAD GHOSH,KOLKATA V. DCIT, CIRCLE - 1, JAMSHEDPUR, JAMSHEDPUR

ITA 53/RAN/2024

AI Insights

The case involves an appeal by Deb Prasad Ghosh against an order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2013-2014. During the tribunal hearing, the assessee's representative informed that they were in the final stages of settling the dispute under the VSVS Scheme, 2024, awaiting Form No.4 from the competent authority. Both parties agreed to withdraw the appeal, anticipating a settlement, with a provision to revive the case if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780681 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 09-03-2024
• Laws Referred To: VSVS Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND T. PANDYA
• Keywords: Competent authority

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH”, RANCHI BEFORE SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.53/RAN/2024 (निर्धारण वर्ा / Assessment Year :2013-2014) Deb Prasad Ghosh, Flat No.1403/Fresco Tower 1, Uniworld City, Rajarhat, North 24 Parganas, New Town, West Bengal-700156 Vs. DCIT, Circle-1, Jamshedpur स्थायी लेखा सं./PAN No. :ABRPG 9030 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Ms. Saudamini Gupta, AR राजस्व की ओर से /Revenue by : Shri Khubchand T. Pandya, Sr.DR सुनवाई की तारीख / Date of Hearing : 28/08/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 आदेश / O R D E R Per Sonjoy Sarma, JM : The above captioned appeal is filed by the assessee against the order dated 29.01.2024, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2013-2014. 2. At the time of hearing, ld. AR fairly stated that the assessee has chosen to file an application under VSVS Scheme, 2024 and the process is at the final stage and assessee is waiting for Form No.4 from the competent authority. The assessee also stated that there is a fair chance to settle the matter under the said scheme. Therefore, at this stage, the appeal of the assessee ay be dismissed as withdrawn. In case, the Printed from counselvise.com ITA No.53 /Ran/2024 2 settlement is not materialized, in that event the assessee may be allowed to file an application for revival of the case. 3. Ld. Sr. DR has not raised any objection on such submission made by the ld.AR. 4. Considering the submission of both the parties and perusing the material available on record, we find that since the assessee has availed the benefit under the VSVS Scheme, 2024 and it is likely that the matter may be settled, therefore, considering these aspects, we dismiss the appeal of the assessee as withdrawn. In case, the issue is not materialized there, in that event the assessee may file an appropriate application for revival of the case. 5. In terms of the above, appeal of the assessee is dismissed. Order pronounced on 09/10/2025. Sd/- (RATNESH NANDAN SAHAY) Sd/- (SONJOY SARMA) लेखा सदस्य / ACCOUNTANT MEMBER न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 09/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "