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Diganta Infracon Pvt. Ltd. Vs. ITO, Ward-11(1), Kolkata

Case No: ITA No. 1566/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA
Date: 3/27/2025

Parties Involved

appellantDiganta Infracon Pvt. Ltd.
respondentITO, Ward-11(1), Kolkata

Facts Summary

This is an appeal filed by the assessee, Diganta Infracon Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 29.05.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appeared on behalf of the assessee during the hearing, and Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue. The assessee has availed the Vivad-se-Vishwas Scheme, 2024, and Form No. 4 has been issued by the Department. The assessee requested withdrawal of the appeal.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Revenue.

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