SONU MARKETING PRIVATE LIMITED. ,KOLKATA vs. ITO,WARD-5(1), KOLKATA. , KOLKATA

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ITA 1210/KOL/2023Status: DisposedITAT Kolkata19 January 2024AY 2015-16Bench: SRI RAJPAL YADAV, VICE PRESIDENT & SRI GIRISH AGRAWAL (Accountant Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal with liberty to the assessee to apply for recall if the Vivad Se Vishwas scheme benefit does not materialize. The appeal was dismissed as the assessee had discharged its responsibilities and paid taxes.

What were the facts?

The assessee had appealed an order from the CIT(A) for AY 2015-16. The assessee had applied for the Vivad Se Vishwas Scheme, but the process was ongoing due to certain errors.

What were the issues?

Whether the appeal should be dismissed due to the assessee's participation in the Vivad Se Vishwas Scheme and the pending finalization of the process.

AI-generated summary — verify with the full judgment below

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

Before: SRI RAJPAL YADAV & SRI GIRISH AGRAWAL

order : January 19th, 2024 ORDER Per Rajpal Yadav, Vice-President (KZ): The present appeal is directed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [in short ld. 'CIT(A)'] dated 29.09.2023 passed for AY 2015-16.

2.

At the very outset, ld. Counsel for the assessee submitted that assessee has already applied for Vivad Se Vishwas Scheme. Due to certain errors, the process is still continuing though it has paid the taxes and discharged all responsibilities. The certificate in Form No. 5 is yet to be received.

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