SUCCESS VYAPAAR PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

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ITA 1742/KOL/2024Status: DisposedITAT Kolkata06 February 2025AY 2010-20113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since the assessee has opted for the Vivad Se Vishwas Scheme, 2024, the appeal has become infructuous and needs to be withdrawn. The Tribunal referred to S. No. 10 of the Guidance Note 1/2024 on the Vivad se Vishwas Scheme, which states that appeals before the ITAT are deemed to be withdrawn from the date of issue of the certificate by the Designated Authority, as per Section 91(2) of the Scheme. Furthermore, Section 91(3) requires the taxpayer to withdraw appeals and furnish proof. As the assessee requested withdrawal and the Ld. DR did not object, the Tribunal permitted the withdrawal. The appeal was accordingly dismissed as withdrawn. The Tribunal also noted that if subsequent facts warrant a hearing on merits, the assessee is at liberty to file a Miscellaneous Application for restoration of the appeal.

What were the facts?

The assessee, Success Vyapaar Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, challenging an order passed by the Commissioner of Income Tax (Appeals)-NFAC, Delhi. This order was in relation to an intimation order passed under Section 147/143(3) of the Income Tax Act, 1961, for the Assessment Year 2010-11. The appeal was filed against the order dated 12.06.2024. During the proceedings, the assessee's authorized representative informed the Tribunal, via a letter dated 03.02.2025, that the assessee had availed the Vivad se Vishwas, 2024 scheme. Consequently, the assessee requested to withdraw the present appeal.

What were the issues?

1. Whether the appeal is to be dismissed as withdrawn due to the assessee availing the Vivad se Vishwas, 2024 scheme, as per Section 91(2) and 91(3) of the Scheme and Guidance Note 1/2024? Assessee's Contention: The assessee, through its authorized representative, stated that it has opted for the Vivad Se Vishwas Scheme, 2024, and therefore, the present appeal has become infructuous and needs to be withdrawn. The assessee requested permission to withdraw the appeal. Revenue's Contention: The Ld. DR (Departmental Representative) did not object to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3),Section 91(2),Section 91(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SONJOY SARMA

order

: February 6th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

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 2010-11 dated 12.06.2024, which has been passed against the intimation order u/s 147/143(3) of the Act, dated 26.09.2017.

3.

As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal.

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