IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ)

I.T.A. No. 602/KOL/2024 Assessment Year: 2013-2014 Nisha Bangur,……………………………...………Appellant

207, Block-A, Bangur Avenue, Kolkata-700055 [PAN:ADPPB9743B]

-Vs.-

Income Tax Officer,………………….…………...Respondent Ward-49(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex DS-IV, Kolkata-700067 Appearances by:

Shri Miraz D. Shah, A.R., appeared on behalf of the assessee Sm. Madhumita Das, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: February 25, 2025 Date of pronouncing the order: February 26, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27th September, 2022 passed for Assessment Year 2013-14.

2. At the time of hearing, the ld. Counsel for the assessee has stated that the assessee has already gone into 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