ANMOL AGRIFARMS INPUTS PVT LTD,JASIDIH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PATNA
Facts
The assessee filed an appeal against the order of the Principal Commissioner of Income Tax. During the hearing, the assessee's representative did not appear. However, the Director of the assessee-Company submitted an application stating that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and prayed for withdrawal of the appeal.
Held
The Tribunal considered the submission of the assessee and the argument of the Departmental Representative. Given that the assessee had opted for the Vivad Se Vishwas Scheme, the Tribunal decided to dismiss the appeal.
Key Issues
Whether the appeal should be dismissed as the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
Section 91 of the Finance (No.2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Sanjay Awasthi
Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner of Income Tax
ITA No. 11/PAT/2022 (A.Y. 2011-2012) Anmol Agrifarms Inputs Pvt. Limited (Central), Patna dated 17th March, 2021 passed for Assessment Year 2011-12.
None appeared on behalf of the assessee at the time of hearing. Director of assessee-Company submitted an application before the ITAT, Patna dated 28.02.2025 for and on behalf of assessee stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration under sub-section (1) and undertaking under sub- section (4) of section 91 of the Finance (No.2) Act, 2024 in Form No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) on 23.01.2025 vide Acknowledgment Number-837292280230125 with the Competent Authority as well as enclosing the Form 1, Form 2 and Form 3 of the Direct Tax Vivaad Se Vishwas Scheme, 2024 and prayed before the Bench to withdraw its appeal.
On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. Principal Commissioner of Income Tax (Central), Patna.
We have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, we dismiss the appeal of the assessee with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
ITA No. 11/PAT/2022 (A.Y. 2011-2012) Anmol Agrifarms Inputs Pvt. Limited 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 27/05/2025.
Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 27th day of May, 2025
Copies to :(1) Anmol Agrifarms Inputs Pvt. Limited, Jisidih Industrial Area Chhota Manikpur, Jasidih, Deoghar-814112, Jharkhand (2) Principal Commissioner of Income Tax, Central Revenue Building, 3rd Floor, Birchand Patel Marg, Patna-800001, Bihar
(3) Commissioner of Income Tax; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order
Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
