INCOME TAX OFFICER, WARD-2(1), GUWAHATI vs. M/S. DNL ENGENEERS PRIVATE IMITED, GUWAHATI

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ITA 248/GTY/2019Status: DisposedITAT Guwahati26 July 2022AY 2011-123 pages
AI SummaryDismissed

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?

Section 250

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:

1.

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.

2.

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.

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