Rupesh Miharia Vs. ACIT, Circle-2, Asansol
Case No: ITA No. 1770/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA
Date: 3/27/2025
Parties Involved
appellantRupesh Miharia
respondentACIT, Circle-2, Asansol
Facts Summary
This is an appeal filed by the assessee, Rupesh Miharia, 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 2016-17. At the time of hearing, it was submitted by both the Additional Revenue and the Departmental Representative that the assessee has availed the Vivad-se-Vishwas Scheme, 2024 and filed the necessary Form No. 1. The assessee requested for the withdraw…
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 Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad-se-Vishwas Scheme, 2024.