What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as withdrawn, subject to the condition that if the assessee's application under the 'Vivaad Se Vishwas Scheme' is not accepted, the appeal would be revived.

The Revenue filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee had filed an application for settlement under the 'Vivaad Se Vishwas Scheme'.

What were the issues?

The primary issue was the pendency of a settlement application under the 'Vivaad Se Vishwas Scheme' and its impact on the pending appeal.

DCIT vs M/S Cdc Printers (P) Ltd. | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri S.S. Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Year: 2012-13 Deputy Commissioner of Income Tax, Circle - 10(1), Kolkata.................….……....….....… Appellant Vs. M/s. CDC Printers (P) Ltd........…………………………………………………………………………........Respondent 45, Radhanath Chowdhury Road Kolkata – 700 015 [PAN : AABCC 2946 B] Appearances by: Shri Dhrubajyoti Ray, JCIT, D/R, appearing on behalf of the Revenue. None, appeared on behalf of the assessee. Date of concluding the hearing : September 10th, 2020 Date of pronouncing the order : September 30th, 2020 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)- 4, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 23/06/2016, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2012-13.

The ld. Counsel for the assessee submitted that an application has been filed by the assessee for settlement of this dispute in this revenue appeal under the “Vivaad Se Vishwas Scheme”.

Thus, this revenue appeal is dismissed as withdrawn with a condition that if the assessee’s application for settlement of this revenue appeal is not accepted under the “Vivaad Se Vishwas Scheme”, this appeal would get revived. The revenue shall file suitable application for restoration of the appeal in such situation. In view of the above discussion, we dismiss this appeal, conditionally, as withdrawn.

In the result, appeal of the assessee is dismissed.

Kolkata, the 30th day of September, 2020.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 30.09.2020 {SC SPS}

Assessment Year: 2012-13 M/s. CDC Printers (P) Ltd.

Copy of the order forwarded to: 1. M/s. CDC Printers (P) Ltd 45, Radhanath Chowdhury Road 45, Radhanath Chowdhury Road Kolkata – 700 015

2. Deputy Commissioner of Income Tax, Circle Deputy Commissioner of Income Tax, Circle - 10(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

DCIT,CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S CDC PRINTERS (P) LTD., KOLKATA

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