DEEPSIKHA DISTRIBUTORS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1),, KOLKATA

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ITA 1714/KOL/2025Status: DisposedITAT Kolkata27 October 2025AY 2012-2013Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)4 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The ITAT noted that Form 3 under the Vivad Se Vishwas Scheme was not allowed to the assessee. Therefore, the ITAT restored the appeal to the file of the CIT(A) for fresh consideration, providing an opportunity for hearing and for the CIT(A) to pass a speaking order on merits.

What were the facts?

For A.Y. 2012-13, the Assessing Officer added Rs.1,15,00,000 as unexplained cash credit under Section 68 to the assessee's income. After an initial appeal and ITAT remand, the addition was sustained in a fresh assessment. The assessee's subsequent appeal to the CIT(A) was dismissed as withdrawn because the assessee had opted for the Vivad Se Vishwas Scheme, 2020, and filed Forms 1 & 2, but was not issued Form 3 for the scheme.

What were the issues?

Whether the CIT(A) was justified in dismissing an appeal as withdrawn when the assessee, despite opting for the Vivad Se Vishwas Scheme, 2020, was not granted Form 3 by the department to avail the scheme.

Which sections of the Income-tax Act were involved?

Section 68,Section 139(1),Section 143(3),Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

order

: October 27, 2025 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

This appeal filed by the assessee is directed against the order dated 12.06.25 of the National Faceless Appeal Centre [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). Brief facts of the case are that the assessee is engaged in the 2. business of investment in shares and filed its return of income on for A.Y. 2012-13 u/s 139(1) of the Act declaring total income of Rs.279/-. The return was selected for scrutiny and an order u/s 143(3) of the Act was passed on 17.03.2015 assessing total income of the assessee at Rs.1,15,00,279/- by adding Rs.1,15,00,000/- as unexplained cash credit u/s 68 of the Act. After that, the assessee went in appeal before the ld. CIT(A) and the ld. CIT(A) vide order dated 30.06.2015 allowed the appeal Deepsikha Distributors Pvt. Ltd of the assessee. Thereafter, the revenue preferred appeal before the ITAT wherein the Tribunal set aside the order of the ld. CIT(A) and asked the Assessing Officer to pass de novo assessment and the Assessing Officer vide fresh assessment order u/s 254/250/143(3) of the Act sustained the same addition of Rs.1,15,00,000/- u/s 68 of the Act as unexplained cash credit.

3.

Aggrieved by the said order, the assessee preferred an appeal before the ld. CIT(A) wherein the appeal has been dismissed by observing as under:

“3. Observations: During the course of appeal proceedings, the appellant was afforded opportunities to make his submissions. The appellant submitted vide submission uploaded on Dt.01.03.2021, that "Kindly refer to the appeal for AY 2012-13 This is to inform Your Honour that the appellant has decided to settle the dispute and opted for Vivad Se Vishwas Scheme, 2020 for the above mentioned appeal by filing declaration in Form 1 and 2. Accordingly, Your Honour is requested to kindly treat the above said appeal as withdrawn subject to issuance of Form 3 by designated Authority. In the event of non-receipt of Form 3 from the designated Authority, the appellant may be granted liberty to get the appeal revived. " Thus, the appellant has submitted an application uploaded on Dt.01.03.2021, for withdrawing its appeal.

4.

Conclusion: As discussed above, the appeal of M/s Deepsikha Distributors Pvt. Ltd…is hereby dismissed.”

4. Aggrieved and dissatisfied, the assessee has come in appeal before us. The ld. AR submits that Form No.3 was not allowed by the department to avail the Vivad Se Vishwas Scheme, 2020. The ld. AR has only prayed that the appeal of the assessee may be restored to the file of the ld. CIT(A) for fresh consideration by affording opportunity to the assessee of hearing.

5.

The ld. DR did not raise any objection in remitting the appeal of the assessee to the file of the ld. CIT(A). 2 Deepsikha Distributors Pvt. Ltd 6. After hearing the submissions of the counsels of the respective parties and particularly on perusal of the order of the ld. CIT(A), it appears to us that vide submission of the assessee dated 01.03.2021, the ld. CIT(A) dismissed the appeal of the assessee as withdrawn as the assessee opted for Vivad Se Vishwas Scheme, 2020 and Form No.1 & 2 was filed. In due course, Form No.3 of the said scheme has not allowed to the assessee by the department to avail the scheme. Under the circumstances and on the request of the ld. AR, we are inclined to restore the appeal of the assessee to the file of the ld. CIT(A) for fresh consideration after affording opportunity to the assessee of hearing and to pass a speaking order after considering the documents submitted by the assessee. The assessee is directed to effectively cooperate in the remand proceedings by submitting necessary explanations and evidences to substantiate its claim.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 27th October, 2025.

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