M/S. SPML-HCIL JV,KOLKATA vs. J.C.I.T.,RANGE-59, KOLKATA

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ITA 191/KOL/2019Status: DisposedITAT Kolkata19 August 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it was stipulated that 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme', with a condition for restoration.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, KOLKATA ‘C’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

Appearances by: Sh. Ravi Tulsiyan, appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : August 12th, 2020 Date of pronouncing the order : August 19th, 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)-24, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 02.11.2018 for the Assessment Year 2010-11.

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After hearing rival contentions, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute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: 2010-11 M/s. SPML-HCL-JV. 4. In the result, appeal of the assessee is dismissed as withdrawn. Kolkata, the 19th August, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 19.08.2020 Bidhan Copy of the order forwarded to:

1. 1. M/s. SPML-HCL-JV, Block-A, 3rd Floor, 22, Camac Street, Kolkata.

2. JCIT, Range-59, Kolkata.

3. CIT(A)-24, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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