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Late Sh. Kanhaiya Lal Bothra Vs. ITO, Ward-22(4), Kolkata

Case No: ITA No. 266/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA
Date: 3/27/2025

Parties Involved

appellantLate Sh. Kanhaiya Lal Bothra
respondentITO, Ward-22(4), Kolkata

Facts Summary

This is an appeal filed by the assessee, Late Sh. Kanhaiya Lal Bothra, against the order of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi, passed on 23.11.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2014-15. None appeared on behalf of the assessee during the hearing, while Shri Vineet Kumar, Addl. CIT, appeared on behalf of the revenue. The Ld. AR submitted that the assessee has availed the Vivad-se-Vishwas Scheme, 2024, and has filed the necessary forms and made the required payments. The assessee requested the withdrawal of the appeal as Form No. 4 has not yet been issued by the revenue.

Decision in favour of

Partly Assessee / Partly 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 Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme, 2024.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 Partly Assessee / Partly Revenue.

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