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Apurva Goenka, HUF Vs. ACIT, Cir. 40

Case No: ITA No. 767/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “ C(SMC)” BENCH, KOLKATA
Date: 3/28/2025

Parties Involved

appellantApurva Goenka, HUF
respondentACIT, Cir. 40

Facts Summary

This is an appeal preferred by the assessee, Apurva Goenka, HUF, against the order of the National Faceless Appeal Centre, Delhi, dated 29.11.2023 for the Assessment Year 2014-15. During the hearing on 25.03.2025, it was pointed out that the assessee had already filed under the Vivad Se Vishwas Scheme 2024 (VSVS 2024) by submitting form no.1 to the competent authority. Consequently, the assessee applied on 20.01.2025 to withdraw this appeal, to which the Departmental Representative (DR) did not

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the assessee can withdraw the appeal after filing under the VSVS 2024.

Precedents Relied Upon

Judgment Outcome

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