SAHAJ E-VILLAGE LIMITED (FORMERLY KNOWN AS SREI SAHAJ E-VILLAGE LIMITED),KOLKATA vs. ACIT, CIRCLE - 11(2), KOLKATA

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ITA 1957/KOL/2018Status: DisposedITAT Kolkata14 December 2020AY 2010-112 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The tribunal dismissed the appeals as withdrawn with a condition.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' was rejected by the authorities.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2010-11 to 2013-14. The assessee informed the tribunal that it had applied for the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn, with a provision for restoration if a settlement scheme application failed.

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 S. S. Godara, Hon’ble

order : December 14, 2020 ORDER Per S. S. Godara, JM :- All these appeals filed by the assessee are directed against the separate orders 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. 07.062018 for the Assessment Year 2010-11, dt. 17.07.2018 for the Assessment Year 2011-12, dt. 28.08.2018 for the Assessment Year 2012-13 & dt. 28.08.2018 for the Assessment Year 2013-14.

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After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute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In the result, appeals of the assessee are dismissed as withdrawn.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 14 day of December, 2020.

1.

Sd/- Sd/- [J. Sudhakar Reddy] [S. S. Godara] Accountant Member Judicial Member Dated :14.12.2020 SC, Sr. P.S.

ITA No. 1957, 2050 to 2052/Kol/2018 2050 to 2052/Kol/2018 Sahaj e-Village Limited Assessment Years: 2010 Assessment Years: 2010-11 to 2013-14 Copy of the order forwarded to: 1. Sahaj e-Village Limited. 2. ACIT, Circle 11(2), Kolkata. 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. Kolkata Benches, Kolkata.

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