KANTA DEPURA,KOLKATA WEST BENGAL V. ITO, WARD 36(6), KOLKATA

ITA 2133/KOL/2024

AI Insights

The case involved an appeal by Kanta Depura against an order from the National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The assessee decided to withdraw the appeal, having opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. This scheme, enacted through the Finance (No. 2) Act, 2024, allows taxpayers to resolve disputes by paying the due tax and withdrawing related appeals. The tribunal reviewed the withdrawal application and the accompanying documents, including forms and a tax payment challan, and granted the request to withdraw the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712879 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2014-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 92

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.2133/KOL/2024 (Assessment Year: 2014-15) Kanta Depura, 14/2, Old China Bazar Street, Room No. 186/187, 2 nd Floor, Kolkata-700001, West Bengal Vs. CIT (A), NFAC Delhi (Appellant) (Respondent) PAN No. ADFPD0753K Assessee by : None (withdrawal application) Revenue by : None Date of hearing: 21.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 30.08.2024 for the AY 2014-15. 02. At the outset, the assessee vide letter dated 18.07.2025, requested to withdraw the instant appeal, which read as under: - “From Kanta Depura 14/2 Old China Bazar Street Room 186/187, 2nd Floor Kolkata-700001 West Bengal To, The Income Tax Appellate Tribunal, Kolkata sub: ITA 2133/KOL/2024-Application for withdrawal of appeal Ref: Hearing Bench: B, PAN: ADFPD0753K AY: 2014-15 Respected Sir/Maam, Printed from counselvise.com Page | 2 ITA No.2133/KOL/2024 Kanta Depura; A.Y. 2014-15 The hearing fix for aforesaid Appeal no. ITA 2133/KOL/2024 dt. 21.07.2025. In the above matter, I will informed you that, the undersigned have Opted for The DTVSV Scheme, 2024 as enacted vide Finance (No. 2) Act, 2024 and thereby desire to withdraw the aforesaid appeal filed by me for the aforesaid period in respect of statutory order. The undersigned have already been submit an application for withdrawal of aforesaid Appeal dated 30.06.2025 in your good office (Copy enclosed herewith). The undersigned again submit the following documents for your ready reference 1. Copy of Form 1 i.e. Form for filing declaration under Sub section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) filed vide Acknowledgement Number -732521100291124 is enclosed herewith for your kind ready records. 2. Copy of Form 2-Certificate under Sub-Section (1) of Section 92 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) issued by the Pr. Commissioner of Income Tax-5, Kolkata vide DIN / Acknowledgment No. 777504331271224 is enclosed herewith for your kind ready records. 3. Tax Payment Challan You are kindly requested to allow the withdrawal of the appeal ITA 2133/KOL/2024 for the AY 2014-15 as desired by me and oblige. For this act of kindness I shall forever be grateful Thanking You Yours faithfully SD/- (Kanta Depura)” 03. We after perusing the withdrawal application find it appropriate to allow the assessee to withdraw the appeal. Therefore, the instant appeal filed by the assessee is dismissed as withdrawn. 04. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 29.07.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 29.07.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.2133/KOL/2024 Kanta Depura; A.Y. 2014-15 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata Printed from counselvise.com "