INCOME TAX OFFICER, WARD-2(1), GUWAHATI vs. M/S. DNL ENGENEERS PRIVATE IMITED, GUWAHATI
What did the Tribunal hold?
The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and paid the taxes, and the Revenue had no objection. Therefore, the appeal was dismissed.
What were the facts?
The Revenue filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee informed the tribunal that they have opted for the 'Vivad Se Vishwas Scheme' and have paid the taxes as per the scheme.
What were the issues?
Whether the appeal should be dismissed as the assessee has settled the tax arrears under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA
Before: SRI MANISH BORAD & SRI SONJOY SARMA
order
: July 26th, 2022 ORDER
Per Manish Borad, Accountant Member:
This appeal filed by the Revenue pertaining to the Assessment Year (in short “AY”) 2011-12 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax(Appeals), Guwahati-1, Guwahati [in short ld. “CIT(A)”] dated 09.03.2019.
The ld. Counsel for the assessee has submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed application in this regard dated 22.07.2022. Tax payable as per I.T.A. No.: 248/Gau/2019 Assessment Year: 2011-12 M/s. DNL Engineers Pvt. Ltd. this scheme in the case of the assessee stood paid and Form No.- 5 has been issued for the full and final settlement of tax arrears. 3. Per contra, ld. D/R did not have any objection to this request of the assessee. 4. We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessee has opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon and the Revenue has not raised any objection if the instant appeal is dismissed. We, therefore, dismiss this appeal. 5. In the result, the appeal of the Revenue is dismissed. Kolkata, the 26th July, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 26.07.2022 Bidhan (P.S.)
I.T.A. No.: 248/Gau/2019 Assessment Year: 2011-12 M/s. DNL Engineers Pvt. Ltd. Copy of the order forwarded to:
1. 1. ITO, Ward-2(1), Guwahati.
2. M/s. DNL Engineers Pvt. Ltd., C/o.- Pooja Associates, 2nd Floor, Pick Me Building, H.B. Road, Kamarpatty, Guwahati- 781 001.
3. CIT(A)- Guwahati-1, Guwahati.
4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati.
Recent GST High Court judgments
Search GST case law →- Prabhudatta Mishra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, OdishaOrissa · 15 Oct 2026
- Rajesh Kumar Gupta vs. Joint Commissioner Of GST (Appeal), Territorial Range, BolangirOrissa · 15 Oct 2026
- M/S. Attitude Exim PVT. LTD., Rourkela vs. The Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- M/S.Pradeep Kumar Mahapatra, Bhubaneswar vs. Superintendent Bhubaneswar-Iii Circle, CGST Range, BhubaneswarOrissa · 15 Oct 2026
- Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj CircleOrissa · 15 Oct 2026