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 Form No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) on 03.12.2024, with the Competent Authority and Form 2 has not been issued by the Department yet and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.

3. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld.

CIT(Appeals).

4. I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

5. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 26/02/2025.

Sd/-

(Duvvuru RL Reddy) Vice-President (KZ)

Kolkata, the 26th day of February, 2025 Copies to :(1) Nisha Bangur, 207, Block-A, Bangur Avenue, Kolkata-700055 (2) Income Tax Officer, Ward-49(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex DS-IV, Kolkata-700067 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi;

(4) CIT - , Kolkata;

(5) The Departmental Representative;

(6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.