Sanjay Kumar Agarwal Vs. ITO, Central Circle 4(4)
Case No: ITA No. 2430/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH, KOLKATA
Date: 3/28/2025
Parties Involved
appellantSanjay Kumar Agarwal
respondentITO, Central Circle 4(4)
Facts Summary
This is an appeal preferred by the assessee, Sanjay Kumar Agarwal, against the order of the National Faceless Appeal Centre, Delhi, dated 07.11.2024 for the Assessment Year 2013-14. During the hearing on 27.03.2025, it was pointed out that the assessee had already filed form no.1 under the Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) with the competent authority. Consequently, the assessee applied on 20.01.2025 to withdraw the appeal, to which the Departmental Representative (DR) did not op…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal can be withdrawn by the assessee under the VSVS 2024 Scheme.