NIRMAYA COMMOTRADE PVT. LTD.,KOLKATA vs. I.T.O.,WARD-13(3), KOLKATA

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ITA 614/KOL/2019Status: DisposedITAT Kolkata14 December 2020AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. This dismissal was conditional, with the appeal to be restored if the assessee's application under the 'Vivad Se Vishwas Scheme' is not approved.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee also applied for the 'Vivad Se Vishwas Scheme' to resolve the dispute. The assessee requested an adjournment or protection that the appeal be restored if the scheme application is rejected.

What were the issues?

The primary issue was the assessee's request for conditional withdrawal of 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 S. S. Godara, Hon’ble

order : December 14, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 5, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 04/12/2018 for the Assessment Year 2012-13.

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After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute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In the result, appeal of the assessee is dismissed as withdrawn.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

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