AGARPARA JUTE MILLS LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 1(1), KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's prayer for withdrawal, acknowledging the settlement under the DTVSV scheme, and accordingly dismissed the appeal as withdrawn.
What were the facts?
The assessee preferred an appeal against the order of the CIT(A). The assessee had opted to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and requested to withdraw the appeal.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to settlement under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
Assessment Year: 2014-15 Agarpara Jute Mills Ltd..……………………………………………..….……….Appellant 21A, Shakespeare Sarani, 3rd Floor, Kolkata – 700017. [PAN: AACCA4864H] vs. DCIT, Central Circle-1(1), Kolkata..............................……........……...…..…..Respondent Appearances by: Shri Rana Dey, Office staff of Miraj D. Shah, AR, appeared on behalf of the assessee. Shri Archana Gupta, Addl. CIT- Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : February 12, 2024 Date of pronouncing the order : February 12, 2024 ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the assessee against an order dated 08.08.2024 of the Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the assessee has submitted an application before the Bench stating therein that the assessee had chosen to settle the tax dispute under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024. Under the circumstances, the assessee prayed before the Bench to allow the appeal to be withdrawn.
On the other hand, the ld. DR did not object to the withdrawal request made by the assessee.
After hearing the submissions made by both the parties and considering the materials on record, we accept the prayer for 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 Accordingly, we dismiss the present appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Kolkata, the 12th February, 2025.
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