Sunita Garg Vs. ITO, Ward-43(1), Kolkata

Parties Involved

Facts Summary

This appeal was filed by the assessee, Sunita Garg, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, dated 23.11.2023 for Assessment Year 2013-14. During the hearing, it was noted that the assessee had already entered into the Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by receiving Form no. 2 from the competent authority. Consequently, the assessee prayed to the Bench to be allowed to withdraw the appeal, to which the Departmental Representative (DR) did not oppose.…

Legal Issues

• 1. Whether the assessee can withdraw the appeal after entering into the VSVS 2024 Scheme.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• M/S. Nagancheji Credit Pvt. Ltd. Vs. I.T.O., Ward - 2(1)

  Kolkata benchAY 2015-16Dismissed

• Dharmendra Kumar vs. Commissioner of Income-tax (Appeals), Patna

  Patna Bench benchAY 2010-11Dismissed

• Ashish Beriwala and Others HUF Vs. ITO, Ward-37(1), Kolkata

  Kolkata Bench benchAY 2013-14Dismissed

• Shrawan Kumar Bajaj HUF Vs. ITO

  Kolkata benchAY 2014-15Dismissed

• Krishna Kumar Tekriwal Vs. Income Tax Officer

  Kolkata benchAY 2015-16Dismissed

• Shradha Gandhi Vs. ITO, Ward-36(1)

  B(SMC) Bench, Kolkata benchAY 2013-14Dismissed