ITAT Dismisses Appeal Due to Vivad Se Vishwas Scheme 2024 Settlement

Amit Kumar Kajaria Vs ITO (ITAT Kolkata) In the case of Amit Kumar Kajaria vs. ITO, the Income Tax Appellate Tribunal (ITAT) Kolkata addressed an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) (NFAC), Delhi, dated 23rd August 2024, for the Assessment Year 2013-14. The key issue was that the assessee had already opted to settle the matter under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSVS 2024). On 25th December 2024, the assessee submitted a declaration in Form No. 1 under this scheme to the Competent Authority. Consequently, the assessee requ...