NIKHIL COMMOSALES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

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ITA 2292/KOL/2024Status: DisposedITAT Kolkata10 January 2025AY 2013-2014Bench: Shri Duvvuru RL Reddy (Vice President)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal, granting the assessee the liberty to revive it by filing a necessary miscellaneous application if the VSVS-24 application is unsuccessful for any reason.

What were the facts?

Nikhil Commosales Pvt. Limited filed an appeal against the order of the ld. Commissioner of Income Tax (Appeals) for Assessment Year 2013-14. During the hearing, the assessee submitted that it had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS 2024) by filing a Declaration in Form No. 1 and requested an adjournment.

What were the issues?

Whether an appeal should be dismissed or adjourned when the assessee has opted for the Direct Tax 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

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2013-2014 Nikhil Commosales Pvt. Limited,.....…………Appellant 187, Chittaranjan Avenue, 5th Floor, Roxy Tower, Kolkata-700007 [PAN:AADCN9986E] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Smt. Madhumita Das, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: January 09, 2024 Date of pronouncing the order: January 10, 2025 O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24th September, 2024 passed for Assessment Year 2013-14.

2.

It was the submission of Shri J.M. Thard, Advocate on behalf of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas 1 (A.Y. 2013-2014) Nikhil Commosales Pvt. Limited Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas Scheme, 2024 on 28.12.2024, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the hearing of the appeal for the time being.

3.

On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).

4.

I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee 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-24, for any reason, whatsoever.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 10/01/2025.

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