ACIT, CIRCLE - 34, KOLKATA, KOLKATA vs. M/S. EASTERN DISTRIBUTORS, KOLKATA

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ITA 2194/KOL/2019Status: DisposedITAT Kolkata16 April 2021AY 2016-172 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's submission regarding the Vivad Se Vishwas scheme. The Revenue's appeal was consequently dismissed as deemed to have been withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee submitted that it had availed the Vivad Se Vishwas scheme and obtained a certificate, requesting the appeal be deemed withdrawn.

What were the issues?

Whether an appeal filed by the Revenue should be dismissed as withdrawn upon the assessee opting for the Vivad Se Vishwas scheme.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 ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2016-17 ACIT, Circle-34, Kolkata……..............................................................................................Appellant Vs. M/s. Eastern Distributors.............................................................................................Respondent [PAN: AADFE 5901 B] Appearances by: Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. None appeared on behalf of the Assessee. Date of concluding the hearing : April 16th, 2021 Date of pronouncing the order : April 16th, 2021 ORDER Per Bench:

This is an appeal filed by the Revenue directed against the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Year 2016-17.

2.

The assessee vide its letter dated 07.04.2021 submitted that it has availed the scheme under “Vivad Se Vishwas Act, 2020”. The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of “Vivad Se Vishwas Act, 2020”. It further submits that u/s 4(2) of the “Vivad Se Vishwas Act, 2020”, the Revenue appeal should be deemed to have been withdrawn. Thus the assessee requests that the Revenue appeal be dismissed as withdrawn.

3.

The ld. D/R has no objection to the Revenue appeal being dismissed as withdrawn.

Assessment Year: 2016-17 M/s. Eastern Distributors. 4. In view of the submissions of both the parties, the Revenue appeal is dismissed as deemed to have been withdrawn. Kolkata, the 16th April, 2021. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 16.04.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. ACIT, Circle-34, Kolkata.

2. M/s. Eastern Distributors, Ground Floor, 3, Mangoe Lane, Kolkata-700 001.

3. CIT(A)-10, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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