DCIT, CENTRAL CIRCLE, 4(3), KOLKATA, KOLKATA vs. HAPPY COMMOSALES PRIVATE LIMITED , KOLKATA

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ITA 1093/KOL/2024Status: DisposedITAT Kolkata23 June 2025AY 2012-13Bench: Shri Pradip Kumar Choubey (Judicial Member), Shri Rakesh Mishra, Accountant Member] I.T.A. No. 1093/Kol/2024 Assessment Year: 2012-13 DCIT, CC-4(3), Kolkata Vs. Happy Commosales Pvt. Ltd. (PAN: AACCH 5889 B) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 11.06.2025 Date of Pronouncement/ आदेश उद्घोषणा की तिथि 23.06.2025 For the assessee / निर्धारिती की ओर से Shri Siddharth Agarwal, Advocate For the revenue / राजस्व की ओर से Shri Praveen Kishore, CITDR ORDER1 pages

In favour of the assessee: the Revenue'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The Tribunal noted that the assessee had gone into the Vivad Se Vishwas Scheme and allowed the appeal to be withdrawn. Liberty was granted to the assessee to revive the appeal if necessary.

What were the facts?

The revenue preferred an appeal against the order of the CIT(A). At the time of hearing, the assessee's counsel submitted a letter stating that the assessee had opted for the Vivad Se Vishwas Scheme 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the revenue against the order of learned Commissioner of Income Tax (Appeals)- 27, Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 07.03.2024 for AY 2012-13. 2. The Ld. D.R supports the impugned order and did not raise any objection.

Assessment Year: 2012-13 Happy Commosales Pvt. Ltd. 3. At the time of hearing, the Ld. Counsel for the assessee submitted a letter dated 01.02.2025 pointing 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.

Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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.

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