VIKASH AGARWAL,KOLKATA V. I.T.O., WARD - 61(3), KOLKATA

ITA 1896/KOL/2024

AI Insights

The case involves Vikash Agarwal, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, concerning the assessment year 2014-15. The appeal was related to the Income Tax Act, 1961. However, the appellant opted for the Direct Tax Vivad se Vishwas Scheme, 2024, a scheme aimed at resolving tax disputes, which led to the payment of due taxes and the submission of the relevant form. Consequently, the appeal was deemed infructuous and was withdrawn by the court.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791316 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 09-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 10

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1896/KOL/2024 Assessment Year: 2014-15 Vikash Agarwal Vs. I.T.O., Ward-61(3), Kolkata (Appellant) (Respondent) PAN: ACXPA2159D Appearances: Assessee represented by : Rupanjali Roy, Office Staff of the Assessee. Department represented by : Sandip Sarkar, JCIT, Sr. DR. Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 10-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 02.08.2024. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short the ‘DTVSV Scheme’) and Form-2 dated 18.02.2025 has also been received by the assessee and the due taxes have been paid. Since the assessee has opted for the DTVSV Scheme, the present appeal becomes infructuous and needs to be withdrawn, it was stated by the Ld. AR. The Ld. DR did not object to the withdrawal of the appeal. Printed from counselvise.com Page | 2 I.T.A. No.: 1896/KOL/2024 Assessment Year: 2014-15 Vikash Agarwal. 3. As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 10th December, 2025. Sd/- Sd/- [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 10.12.2025 Bidhan (Sr. P.S.) Printed from counselvise.com Page | 3 I.T.A. No.: 1896/KOL/2024 Assessment Year: 2014-15 Vikash Agarwal. Copy of the order forwarded to: 1. Vikash Agarwal, DA-17, Salt Lake, Sector-1, Kolkata, West Bengal, 700064. 2. I.T.O., Ward-61(3), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata Printed from counselvise.com "