Santhosh Devi Soni Vs ITO (ITAT Kolkata)
The ITAT Kolkata addressed the appeal filed by Santhosh Devi Soni against an order dated July 31, 2023, of the National Faceless Appeal Centre [CIT(A)].
At the start of the hearing, the counsel for the assessee stated that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. Consequently, the assessee requested the Bench to allow the appeal to be withdrawn. The Departmental Representative did not object to this request. After considering the submissions and the material on record, the ITAT accepted the prayer for withdrawal because the assessee opted to settle the dispute under the DTVSV scheme. Accordingly, the ITAT dismissed the present appeal as withdrawn.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The present appeal has been preferred by the assessee against an order dated 31.07.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
2. At the outset, the ld. AR of the assessee has stated before the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. Under the circumstances, the assessee prayed before the Bench to allow the appeal to be withdrawn.
