M/S. ANNLEELA VINIMAY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(3), KOLKATA, KOLKATA

PDF · subscribers
ITA 1277/KOL/2024Status: DisposedITAT Kolkata18 February 2025AY 2013-2014Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee has to withdraw the appeal as per the VSVS scheme. The Tribunal is dismissing the appeal as withdrawn. The assessee is granted liberty to revive the appeal if the VSVS settlement is not successful.

What were the facts?

The assessee has opted for the Vivad Se Vishwas Scheme 2024. The assessee prayed to withdraw the current appeal with liberty to request restoration if the settlement under the scheme is unsuccessful. As per the scheme, withdrawal of appeal is necessary to avail its benefits.

What were the issues?

Whether the assessee can withdraw the appeal with liberty to revive it in case of unsuccessful settlement under the Vivad Se Vishwas 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

Appearances by: Assessee represented by : Miraj D. Shah, AR Department represented by : Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR Date of concluding the hearing : 17.02.2025 Date of pronouncing the order : 18.02.2025

ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

The present appeal arises from the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”], dated 12.04.2024 for the AY 2013-14.

M/s Annleela Vinimay Pvt. Ltd. 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Forms No.1 & 2 (along with challan), with the competent authority. The assessee has, therefore, prayed before the Bench that the assessee may be allowed to withdraw the said appeal with the liberty to request for restoration of the matter in case the assessee is not successful in settling the matter for some reason. It is seen that as per the VSVS the assessee has to withdraw his appeal as per the scheme to avail of its benefits.

2.

Accordingly, we are dismissing this appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.

3.

In the result, the appeal of the assessee is dismissed, as withdrawn.

Order pronounced in the court on 18.02.2025

Recent GST High Court judgments

Search GST case law →