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Anubhav Poddar Vs. ACIT, Circle-32, Kolkata

Case No: ITA No. 1563/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA
Date: 3/25/2025

Parties Involved

appellantAnubhav Poddar
respondentACIT, Circle-32, Kolkata

Facts Summary

This is an appeal filed by the assessee, Anubhav Poddar, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2015-16. During the hearing, both the assessee's representative, Shri Yash Baid, AR, and the revenue's representative, Shri Chandan Das, Addl. CIT, Sr. DR, submitted that the assessee has availed the Vivad-se-Vishwas Scheme, 2024. The necessary Form No. 2 was issued by the Department and submitted by the assessee, who also requested the withdrawal of the appeal.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed in light of the assessee availing the Vivad-se-Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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