SITANI TRADING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 9(1), KOLKATA

ITA 2037/KOL/2024Status: DisposedITAT Kolkata11 February 2025AY 2017-2018Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal and dismissed it as withdrawn, noting that the assessee had elected for the Vivad se Vishwas Scheme. The assessee was granted liberty to file a Miscellaneous Application for restoration if subsequent facts warranted a hearing on merits.

What were the facts?

The assessee filed an appeal against an order passed under Section 250 of the Income Tax Act, 1961, which was originally based on an order under Section 143(3). During the hearing, the Ld. AR informed the Tribunal that the assessee had opted for the Vivad se Vishwas Scheme, 2024, rendering the appeal infructuous.

What were the issues?

Whether the appeal should be withdrawn as infructuous due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated 11.08.2024, which has been passed against the order u/s 143(3) of the Act, dated 17.12.2019. I.T.A. No.: 2037/KOL/2024 Assessment Year: 2017-18 Sitani Trading Private Limited

2.

At the outset, it was informed by the Ld. AR that the assessee

The order continues below.

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