MPMC PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA

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ITA 1852/KOL/2018Status: DisposedITAT Kolkata03 February 2021AY 2007-082 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The Tribunal dismissed the appeals as withdrawn, with a condition. The appeals would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is rejected by the authorities.

What were the facts?

The assessee filed appeals before the ITAT for AY 2007-08 and 2009-10. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme' and filed an application under it.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal pending the outcome of their 'Vivad Se Vishwas Scheme' application.

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 ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Sanjay Garg, Hon’ble

order : February 3rd, 2021 ORDER Per Bench: These appeals filed by the assessee are directed against the separate orders of the Learned Commissioner of Income Tax (Appeals) – 10, Kolkata, (hereinafter the “ld.CIT(A)”) passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), both dated 31.07.2018 for the Assessment Year 2007-08 & 2009-10.

2.

The ld. Counsel for the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He pleaded for protection that if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The ld. D/R had no objection.

3.

After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

4.

In the result, appeals of the assessee are dismissed as withdrawn. Kolkata, the 3rd day of February, 2021.

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