PUJITA CONSTRUCTIONS PVT. LTD.,KOLKATA vs. DCIT, CIR. 1(1), KOLKATA

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ITA 299/KOL/2024Status: DisposedITAT Kolkata03 June 2024AY 2012-13Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI PRADIP KUMAR CHOUBEY, HON’BLE (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that dismissing the appeal as withdrawn based only on filing Form 2, without considering the completion of the Vivad Se Vishwas process (which requires tax payment and issuance of Form 5), was not in accordance with the law. Since no tax was paid, the scheme application was deemed rejected.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as withdrawn solely because the assessee had opted for the Vivad Se Vishwas Scheme and filed Form No. 2. However, the assessee had not made any tax payment under the scheme.

What were the issues?

Whether an appeal can be dismissed as withdrawn solely on the ground of opting for the Vivad Se Vishwas Scheme without completion of the scheme's procedures. Whether the issues on merits should be restored to the CIT(A) when the Vivad Se Vishwas application is automatically rejected due to non-payment.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI PRADIP KUMAR CHOUBEY, HON’BLE

For Appellant: Shri Avinandan Yadav, on behalf of Shri
Hearing: 29/04/2024Pronounced: 03/06/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 05/01/2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2012-13.

2.

At the outset, the ld. Representative on behalf of the assessee made reference to the paper book and the written submission. Perusal of the same indicates that the ld. CIT(A) has dismissed the assessee’s appeal filed for Assessment Year 2012-13 against the order of the ld. Assessing Officer dt. 12/12/2019 framed u/s 147/143(3) of the Act only on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2020 and filed Form No. 1 & 2 on 23/03/2020. In the decisions of the ld.

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