DEVBHOOMI AWAS LIMITED,KOLKATA vs. DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA

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ITA 2000/KOL/2017Status: DisposedITAT Kolkata20 January 2021AY 2012-133 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The Tribunal dismissed the appeals as withdrawn. However, it stipulated that the appeals would be restored if the assessees' applications under the 'Vivad Se Vishwas Scheme' were not approved by the authorities.

What were the facts?

The assessees filed appeals before the ITAT. They subsequently filed applications to withdraw these appeals as they opted for the 'Vivad Se Vishwas Scheme'. They requested the appeals be restored if their scheme applications were rejected.

What were the issues?

Whether the appeals should be dismissed as withdrawn given the assessees' intention to opt for the Vivad Se Vishwas Scheme, with a condition for restoration.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (3 matters)

I.T.A. No.2454/KOL/2017
I.T.A. No.905/KOL/2018
I.T.A. No.2000/KOL/2017

Read from the judgment's own cause title. This page is filed under one of them.

2 Smt. Sutapa Bhattacharjee & I.T.A. No.905/KOL/2018 Sarla Sancheti & Devbhoomi Awas Limited Date of concluding the hearing : December 30, 2020 Date of pronouncing the order :January 20, 2021 ORDER Per Bench:- All these appeals by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals), Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

2.

The assessees have separately filed applications for withdrawal of the appeals as they are opting for availing the “Vivad Se Vishwas Scheme”. The assessees wanted an adjournment or in the alternative pleaded for protection that if its applications under the scheme are rejected by the authorities, these appeals may be restored. The assessees submitted that if such an assurance is recorded in the order, they would withdraw these appeals before the Tribunal. The ld. D/R had no objection.

3.

After hearing rival contentions, we dismiss these appeals as withdrawn with the condition that these appeals shall be restored in case the authorities do not approve the applications filed by the different assessees for resolution of the dispute under “Vivad Se Vishwas Scheme”.

4.

In the result, all the appeals of the assessees are dismissed as withdrawn.

Kolkata, the 20th January, 2021.

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