FASHION JEWELLERY,PORT BLAIR vs. D.C.I.T., CIRCLE - 3(2), PORT BLAIR, PORT BLAIR

ITSSA 85/KOL/2024Status: DisposedITAT Kolkata25 March 2025AY 2014-20152 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 allowed the assessee to withdraw the appeal. The reasoning was based on the assessee's participation in the Vivad Se Vishwas Scheme 2024 and the revenue's non-opposition to the withdrawal. The Tribunal dismissed the appeal as withdrawn, with a liberty granted to the assessee to seek revival of the appeal by filing a necessary miscellaneous application if the assessee's success in the Vivad Se Vishwas Scheme 2024 is not achieved for any reason. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Fashion Jewellery, filed an appeal against the order of the Commissioner of Income Tax (Appeal)-20, Kolkata, dated 17.05.2024, for the Assessment Year 2014-15. During the hearing on 10.03.2025, it was brought to the Tribunal's attention that the assessee had opted for the Vivad Se Vishwas Scheme 2024. Consequently, the assessee requested permission to withdraw the appeal. The Departmental Representative (DR) did not oppose this request. The Tribunal, in its order dated 25.03.2025, dismissed the appeal as withdrawn.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal before the Income Tax Appellate Tribunal, given its participation in the Vivad Se Vishwas Scheme 2024? Assessee's Contention: The assessee argued that since it had opted for the Vivad Se Vishwas Scheme 2024, it should be allowed to withdraw the present appeal. The assessee relied on the provisions of the Vivad Se Vishwas Scheme, which aims to settle disputes. Revenue's Contention: The revenue, through the learned DR, did not oppose the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar& Shri Pradip Kumar Choubey]

आयकर अपील�य अ�धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA �ी राजेश कुमार, लेखा सट�य एवं �ी �द�प कुमार चौबे, �या�यक सद�य के सम� [Before Shri Rajesh Kumar, Accountant Member& Shri Pradip Kumar Choubey, Judicial Member] I.T.(S.S).A. No. 85/Kol/2024 Assessment Year: 2014-15 Fashion Jewellery Vs. DCIT, Circle-3(2), Port Blair

(PAN: AABFF 2923 Q) ( अपीलाथ� ) Respondent / ��यथ� Appellant /

Date of Hearing / सुनवाई 10.03.2025 क� �त�थ Date of Pronouncement/ 25.03.2025 आदेश उ�घोषणा क� �त�थ For the assessee / Shri Akkal Dudhwewala, FCA �नधा�रती क� ओर से For the revenue / राज�व Shri Subhendu Datta, CITDR क� ओर से

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeal)-20, Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 17.05.2024 for AY 2014-15.

2 I.T.(S.S).A. No. 85/Kol/2024 Assessment Year: 2014-15 Fashion Jewellery 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal to which the ld. DR did not oppose.

Hence, we are dismissing the appeal as withdrawn 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.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order is pronounced in the open court on 25th March, 2025 Sd/- Sd/-

(Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 25th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Fashion Jewellery, 1, Island Arcade Building, Junglighat, Port Blair- 744103 2. Respondent – DCIT, Circle-3(2), Port Blair 3. Ld. CIT(A)-20, Kolkata 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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