CHANDRIMA MERCHANTS PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD 1(1) KOLKATA, KOLKATA

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ITA 1028/KOL/2024Status: DisposedITAT Kolkata16 April 2025AY 2012-13Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal, noting that the assessee had opted to settle the dispute under the DTVSV scheme, 2024. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, Chandrima Merchants Pvt. Ltd., filed an appeal against an order dated 07.03.2024 of the National Faceless Appeal Centre. Subsequently, the assessee chose to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024, and had received Form No.4 for the same.

What were the issues?

Whether an appeal can be allowed to be withdrawn by the assessee when the tax dispute is settled under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

Assessment Year: 2012-13 Chandrima Merchants Pvt. Ltd …………….....………………....Appellant 85, Metcalfe Street, 2nd Floor, Kolkata. [PAN: AADCC 3457F] vs. ITO, Ward-1(1), Kolkata …….........................................…..…..... Respondent Appearances by: Shri Giridha Dhelia, AR, appeared on behalf of the appellant. Shri Altaf Hossain, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : April 15, 2025 Date of pronouncing the order : April 16, 2025 आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 07.03.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

At the outset, the ld. AR of the assessee has stated before the Bench that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. Form No.4 was received by the assessee on 24.03.2025. Under the circumstances, the assessee prayed before the Bench to allow the appeal to be withdrawn.

3.

On the other hand, the ld. DR did not object to the withdrawal request made by the assessee. 4. After hearing the submissions made by both the parties and considering the materials on record, we accept the prayer for Assessment Year: 2012-13 Chandrima Merchants Pvt. Ltd withdrawal of the appeal as the assessee has opted to settle the dispute under the DTVSV scheme, 2024. Accordingly, we dismiss the present appeal as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 16th April, 2025.

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