THE EMPIRE JUTE COMPANY LTD.,KOLKATA vs. I.T.O., WARD - 1(2), KOLKATA, KOLKATA

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ITA 1516/KOL/2024Status: DisposedITAT Kolkata03 March 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that Form No. 1, required for availing the Vivad-se-Vishwas Scheme, had been filed by the assessee. Consequently, the appeal was dismissed as withdrawn, in accordance with the scheme's provisions.

What were the facts?

The assessee, The Empire Jute Co. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) for Assessment Year 2014-15. During the hearing, both the Authorized Representative for the assessee and the Senior Departmental Representative for the revenue informed the tribunal that the assessee had availed the Vivad-se-Vishwas Scheme, 2024.

What were the issues?

The primary issue before the tribunal was whether to dismiss the appeal as withdrawn, given that the assessee had opted for and filed the necessary forms under the Vivad-se-Vishwas Scheme for the impugned appeal.

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 GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Miraj D. Shah, AR
For Respondent: Ms. Rama Choudhary, Sr. DR
Hearing: 03.03.2025Pronounced: 03.03.2025

Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Ms. Rama Choudhary, Sr. DR Date of Hearing : 03.03.2025 Date of Pronouncement : 03.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1064909060(1) dated 15.05.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2014-15

2.

Shri Miraj D. Shah, AR appeared on behalf of the assessee and Ms. Rama Choudhary, Sr. DR appeared on behalf of the revenue.

3.

At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has also been submitted. The assessee has also made a request for The Empire Jute Co. ltd., AY: 2014-15 withdrawal of the appeal in so far as Form No. 1 has been filed by the assessee. Consequently, the appeal of the assessee is dismissed on account of availing Vivad-se-Vishwas Scheme, 2024.

4.

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

Order dictated and pronounced in the open court.

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