ACIT, C.C -2(1), KOL, KOLKATA vs. SONA VETS (P) LTD. , KOLKATA

Per Sanjay Garg, Judicial Member:

The captioned appeal has been preferred by the revenue and the Cross
Objection preferred by the assessee against the order dated 27.03.2023 of the Ld. Commissioner of Income Tax (Appeal), Kolkata-20 [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2012-13. 2. At the outset, Ld. Counsel for the assessee has submitted that the assessee has filed Vivad Se Vishwas Scheme, 2024 and has deposited the due

I.T.A. No.: 547/KOL/2023 & CO 14/Kol/2024
Sona Vets Pvt. Ltd., AY : 2012-13
Page 2 of 2

taxes. In view of this, the appeal of the revenue has become infructuous and the Cross Objections of the assessee are dismissed as withdrawn.
3. However, it is made clear that if for some reasons, whatsoever, the assessee’s application for availing Vivad Se Vishwas Scheme, 2024 is not allowed then, in that event both the parties will be at liberty to get their appeal and the cross objection restored by making an application in this respect.
4. In the result, both the appeal of revenue as well as the cross objection of the assessee are dismissed.
Order pronounced in the open Court. [Rakesh Mishra]

[Sanjay Garg]
Accountant Member

Judicial Member
Dated: 21.01.2025
J.Dey (Sr. P.S.)

Copy of the order forwarded to: