THE ROMAN CATHOLIC DIOCEESE OF KRISHANAGAR,KRISHNANAGAR vs. D.C.I.T., NADIA PRESENTLY D.C.I.T.(EXEMPTION), CIRCLE - 1, KOLKATA, KOLKATA

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ITA 731/KOL/2022Status: DisposedITAT Kolkata09 May 2023AY 2005-20063 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes. The assessee requested withdrawal of the appeal, and the revenue had no objection.

What were the facts?

The assessee, The Roman Catholic Diocese of Krishanagar, filed an appeal for AY 2005-06. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, and paid the tax arrears.

What were the issues?

Whether the appeal should be withdrawn as the assessee has settled the tax arrears under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A” BENCH, KOLKATA

Before: SRI RAJPAL YADAV & DR. MANISH BORAD

order

: May 9th, 2023 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2005-06 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the I.T.A. No.: 731/KOL/2022 Assessment Year: 2005-06 The Roman Catholic Diocese of Krishanagar. “Act”) by ld. Commissioner of Income-tax (Appeals), Nfac, Delhi [in short ld. “CIT(A)”] dated 21.10.2022.

2.

At the outset, ld. Counsel for the assessee submitted that the assessee opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeal vide letter dated 17.04.2023. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard ld. D/R and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon. Request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 9th May, 2023 Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 09.05.2023 Bidhan (P.S.)

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