DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs. BISWANATH HOSIERY MILLS LTD., KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.1225/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2015-2016)
DCIT, Central Cirlce-1(1),
West Bengal-700007
PAN No. :AABCB 5179 R
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Ms. Bhawna Banthia, CA
रधजस्व की ओर से /Revenue by : Ms. Roma Chaudhury, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 19/05/2025
घोषणा की तारीख/Date of Pronouncement : 19/05/2025
आदेश / O R D E R
Per Bench :
This is an appeal filed by the revenue against the order dated
08.01.2024 of the ld. CIT(A), Kolkata-27, passed in DIN & Order
No.ITBA/APL/S/250/2023-24/1059488450(1) for the assessment year
2015-2016. 2. The appeal of the revenue is barred by 81 days. In this regard, the revenue has filed an application for condonation of delay stating therein sufficient reasons, which are plausible and not found to be false.
Accordingly, we condone the delay of 81 days in filing the present appeal by the revenue and the appeal is heard on merit.
3. At the time of hearing, it was pointed out by the ld. AR of the assessee that the assessee has already gone into Vivad Se Vishwas
Scheme 2024 (VSVS 2024 Scheme), and the assessee has received the 2
acknowledgement of Form 1, therefore, prayed that the appeal of the revenue stands infructuous.
In view of the above, the appeal of the revenue is dismissed as the same having been infructuous on account of the fact that the assessee has already availed to settle the issue through VSVS Scheme 2024 for which the ld. Sr. DR did not raise any serious objection. 5. In the result, appeal of the revenue stands dismissed.
Order dictated and pronounced in the open court on 19/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 19/05/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(