YASMINA LASKAR,KOLKATA vs. DCIT, CEN. CIR. 1(2), KOLKATA

This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax(Appeals)-20, Kolkata [hereinafter referred to as ‘Ld. CIT(A)’] dated 25.08.2021 for the assessment year 2017-18.

Though the Registry has pointed out that the appeal is barred by limitation , however, in view of the decision of the Hon’ble Supreme Court in Miscellaneous Application No. 665 of 2021 in SMW(C ) No. 3 of 2020, the period of filing appeal during the COVID-19 pandemic is to be excluded for the purpose of counting the limitation period. In view of this, the appeal is treated as filed within the limitation period.

At the outset the Ld. Counsel for the assessee submitted before the Bench that the appeal of the assessee has been dismissed as withdrawn by the Ld. CIT(A) on the basis of Form 3 issued to the assessee by the designated authority on 18.03.2021 after the assessee has availed the scheme floated by the Government of India for Settlement of Dispute namely Direct Tax Vivad-Se-Viswas Scheme. The Ld. Counsel submitted before the Bench that as per Form 3 tax payable under the Scheme according to the assessee was Rs. 19,58,597/- whereas the amount payable as per the scheme quantified by the Ld. PCIT in Form no. 3 was Rs. 50,44,580s/-. The ld. Counsel for the assessee submitted that the assessee was not satisfied with the quantification of the tax liability by the Ld. PCIT, Central, Kolkata-1, Kolkata and hence did not pursue its case further under the said scheme. The ld counsel submitted that neither the payment of tax was made nor Form 4 was filed as the assessee did not pay any tax all. The Ld. A.R. ,therefore, submitted that order of Ld. CIT(A) may kindly be set aside and the Ld. CIT(A) may be directed to decide the appeal on merit.

The Ld. D.R. on the other hand relied on the order of Ld. CIT(A) however left the issue to be decided at the wisdom of the Bench.

After hearing the rival parties and perusing the material on record, we note that the assessee has not paid taxes as computed by the Ld. PCIT, Central, Kolkata-1, Kolkata in Form No. 3 dated 18.03.2021 on the ground that according to the assesse the liability quantified as payable was Rs. 19,58,597/- whereas the liability as per PCIT in Form 3 was Rs. 50,44,580/-. The assessee also did not pay any tax nor file Form no. 4. We observe that the Ld. CIT(A) has dismissed the appeal of the assessee erroneously on the basis of Form no. 3 under the wrong understanding that assesse has availed the scheme whereas as a matter of fact the assessee has not pursued its case further nor filed Form no. 4. Considering these facts , we set aside the order of Ld.

In the result, the appeal of the assessee is allowed for statistical purposes.