Tarun Koley

Parties Involved

Facts Summary

The present appeal is directed at the instance of assessee Tarun Koley against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 21st October, 2024 passed for Assessment Year 2015-16. During the hearing, the ld. Counsel for the assessee stated that the assessee has already gone into the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS 2024 Scheme) by filing Declaration under sub-section (1) and undertaking under sub-section (4) of section 91 of the Finance (No.2) Act, 2024 in Form No. 1 with the Competent Authority. Form 2 has not been issued by the Department yet, and therefore, the assessee prayed before the Bench to be allowed to withdraw this appeal. On the other hand, the ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).…

Legal Issues

• 1. Whether the appeal should be allowed to be withdrawn by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Revenue.

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