DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. GOVARDHAN OVERSEAS PVT. LTD., KOLKATA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the due taxes. Since there was no objection from the Revenue, the appeal was allowed to be withdrawn.
What were the facts?
The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and had completed the necessary procedures including payment of taxes.
What were the issues?
The primary issue was whether the appeal should be continued when the assessee had settled the dispute under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: Shri A. T. Varkey, JM & Shri Girish Agrawal, AM]
ORDER
Per Shri Girish Agrawal, JM
This is an appeal preferred by the revenue against the order of Ld. CIT(A)-4, Kolkata dated 31.05.2018 for AY 2013-14.
At the outset, Shri Sunil Surana, Learned Authorised Representative of the assessee brought to our notice that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (hereinafter, the ‘scheme’) and had filed Form no. 1 and Form no. 2 before the Competent Authority and the Competent Authority had accepted it and had issued Form-3. Thereafter the assessee has remitted the tax as per Form 3 and filed form no. 4 and is expecting Form 5 from the competent authority. Since the assessee-respondent has paid the due taxes, there is no point in keeping the impugned appeal pending though it is that of the Revenue. Apropos the discussion (supra) and since Shri Sudipta Guha, CIT, DR does not have any objection in withdrawing the same, we allow the revenue to withdraw the impugned appeal. 3. In the result, the appeal of revenue is dismissed as withdrawn. Order is pronounced in the open court. Sd/- Sd/- (Aby. T. Varkey) (Girish Agrawal) Judicial Member Accountant Member Dated: 07.04.2022 JD, Sr. PS
Govardhan Overseas Pvt. Ltd., AY 2013-14
Recent GST High Court judgments
Search GST case law →- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of Hte Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
