Shaikh Eaunush Ali Vs. ITO, Ward-40(1), Kolkata

Parties Involved

Facts Summary

The assessee, Shaikh Eaunush Ali, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2013-14. The appeal was filed against the assessment order under sections 147/144 of the Act dated 29.09.2021. The assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024 and subsequently received Form 2. As the assessee opted for the Vivad Se Vishwas Scheme, the appeal was requested to be withdrawn. The Departmental Representative did not object to the withdrawal.…

Legal Issues

• 1. Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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