SINHOTIA METALS AND MINERALS PRIAVTE LIMITED,DURGAPUR vs. ACIT, CIR-2, DURGAPUAR, DURGAPUR

ITA 2224/KOL/2024Status: DisposedITAT Kolkata30 July 2025AY 2012-20133 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal of the appeal. The assessee had opted for the Vivad se Vishwas Scheme, 2024, and had filed the requisite forms, thereby seeking to withdraw the current appeal. The Tribunal noted the assessee's prayer for restoration of the appeal if the dispute could not be settled under the scheme. In view of the application for withdrawal, the Tribunal dismissed the appeal of the assessee as withdrawn. The operative direction was to dismiss the appeal as withdrawn. No issue was expressly left undecided.

What were the facts?

The assessee, Sinhotia Metals and Minerals Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, challenging an order passed by the National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The appeal was listed for hearing on 17.07.2025. At the hearing, the assessee's counsel submitted an application to withdraw the appeal. The reason for withdrawal was that the assessee had opted for the Vivad se Vishwas Scheme, 2024, filed Form 1 on 20.12.2024, and received Form 2 on 18.06.2025. The assessee prayed that if the dispute could not be settled under the scheme, the appeal might be restored. The Tribunal considered this application for withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee should be dismissed as withdrawn, considering the assessee's application for withdrawal based on opting for the Vivad se Vishwas Scheme, 2024. Assessee's Contention: The assessee contended that they had opted for the Vivad se Vishwas Scheme, 2024, and had filed the necessary forms, leading to the withdrawal of the present appeal. They also prayed for the restoration of the appeal if the dispute could not be settled under the scheme. Revenue's Contention: The judgment does not record any specific contention from the Revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Sunil Surana, AR

For Respondent: Shri Manoj Kumar Pati, DR

Hearing: 17.07.2025Pronounced: 30.07.2025

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 24.09.2024 for the AY 2012-13.

At the outset, Ld. Counsel for the assessee requested to withdraw the instant appeal vide application dated 17.07.2025, which read as under: -

“To The Hon'ble Income Tax Appellate Tribunal, A Bench, Kolkata Sir, Dated: 17.07.25

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 30.07.2025.

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