GOVARDHAN OVERSEAS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA

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ITA 1496/KOL/2018Status: DisposedITAT Kolkata30 April 2021AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that it could be restored if the 'Vivad Se Viswas Scheme' application was not accepted. The Departmental Representative had no objection to this arrangement.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. No one appeared for the assessee during the hearing. The assessee had also filed an application under the 'Vivad Se Viswas Scheme'.

What were the issues?

The primary issue was the disposal of the appeal given the assessee's absence and their application under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble

order : April 30TH, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 4, Kolkata, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 31/05/2018, for the Assessment Year 2013-14.

2.

None appeared on behalf of the assessee. There is no petition for adjournment either. Under these circumstances, we dispose off the case ex-parte, on merits, qua the assessee after hearing the ld. Departmental Representative.

3.

The assessee has filed an application under “Vivad Se Viswas Scheme” and submitted that the appeal may be dismissed as withdrawn subject to a rider that, the same should be restored, in case the application for settlement of dispute under the scheme is not accepted by the competent authorities. The ld. D/R had no objection.

4.

Heard the ld. D/R. After perusing the application filed by the assessee dt. 16/04/2021, we dismiss this appeal of the assessee as withdrawn with a protection that, the assessee will be at liberty to apply for restoration of this appeal so dismissed, in case the application made by the assessee under “Vivad Se Viswas Scheme” is not accepted by the competent authorities.

1.

Assessment Year: 2013-14 M/s. Govardhan Overseas Pvt. Ltd. 5. In the result, appeal of the assessee is appeal of the assessee is dismissed as withdrawn. Kolkata, the Kolkata, the 30TH day of April, 2021.

Sd/- Sd/- J. Sudhakar Reddy] [Aby T. Varkey] [J. Sudhakar Reddy Judicial Member Accountant Accountant Member Dated : 30.04.2021 {SC SPS} Copy of the order forwarded to:

1. 1. M/s. Govardhan Overseas Pvt. Ltd. M/s. Govardhan Overseas Pvt. Ltd. 48, S.N. Roy Road Kolkata – 700 038 2. Deputy Commissioner of Income Tax, Circle Income Tax, Circle-11(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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