What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Viswas Scheme, making the Revenue's appeal infructuous. The Revenue's counsel also agreed that the appeal had become infructuous.

The Revenue filed an appeal against the CIT(A)'s order. The assessee subsequently availed the benefit of the Vivad Se Viswas Scheme and paid the due taxes.

What were the issues?

Whether the Revenue's appeal has become infructuous due to the assessee opting for the Vivad Se Viswas Scheme.

A.C.I.T., Circle-11(2) vs M/S Swarup Enclave Pvt. Ltd. | ITAT Kolkata 2024

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order : February 02, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 09.04.2019 of the Commissioner of Income Tax (Appeals)-4, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

An application dated 29.01.2024 has been moved by the assessee to submit that the assessee has availed the benefit of Vivad Se Viswas Scheme 2020 and paid the due taxes under the Scheme, hence, the appeal of the Revenue may be dismissed having become infructuous.

The ld. DR has fairly submitted that the assessee having availed the benefit of Vivad Se Viswas Scheme, the appeal of the revenue, at Assessment Year: 2013-14 M/s Swarup Enclave Pvt. Ltd this stage has become infructuous and the same be dismissed as withdrawn.

The appeal of the revenue is accordingly dismissed as withdrawn.

A.C.I.T.,CIRCLE-11(2), KOLKATA vs. M/S SWARUP ENCLAVE PVT. LTD., KOLKATA

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