USHA MARTIN TELEMATICS LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-6(2), KOLKATA

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ITA 238/KOL/2019Status: DisposedITAT Kolkata05 February 2021AY 2004-052 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The Tribunal dismissed the appeal as withdrawn, with a condition. The appeal would be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' was not approved by the authorities.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme' and filed an application under it. The assessee requested an adjournment or restoration of the appeal if the scheme application was rejected.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, with a provision for restoration.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, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Appearances by: Sh. P. Jhunjhunwala, Adv., appeared on behalf of the Assessee. Sh. Vijay Shankar, CIT, appeared on behalf of the Revenue. Date of concluding the hearing : January 12th, 2021 Date of pronouncing the order : February 5th, 2021 ORDER

Per J. Sudhakar Reddy, AM:

1.

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-2, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 01.11.2018 for the Assessment Year 2004-05.

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 wanted an adjournment or in the alternative 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. DR 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 After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute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”.

Assessment Year: 2004-05 Usha Martin Telematics Limited. 4. In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 5th February, 2021. Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 05.02.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. Usha Martin Telematics Limited, RDB Boulevard Plot K 1 Block EP & GP, 8th Floor, Sector V, Saltlake City, Kolkata-700 091.

2. DCIT, Circle-6(2), Kolkata.

3. CIT(A)-2, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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