Assistant Commissioner of Income Tax, Circle-Bongaigaon, Bongaigaon V. BCMS Traders Private Limited, Bongaigaon

ITA 330/GTY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9887 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 17-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण ग ु वाहाटी 'डीबी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर् ु ु अल कोट ु ] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्ष े त्र) एवं डॉ मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 330/Gau/2019 Assessment Year: 2017-18 ACIT, Circle-Bongaigaon, Bongaigaon......................Appellant Vs. BCMS Traders Pvt. Ltd..........................................Respondent [PAN: AADCP 0634 P] Appearances by: Sh. P.S. Thuingaleng, ACIT, appeared on behalf of the Revenue. None appeared on behalf of the Assessee. Date of concluding the hearing : September 27 th , 2022 Date of pronouncing the order : September 28 th , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the Revenue pertaining to the Assessment Year (in short “AY”) 2017-18 is directed against the I.T.A. No.: 330/Gau/2019 Assessment Year: 2017-18 BCMS Traders Pvt. Ltd. Page 2 of 3 order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax(Appeals), Guwahati-2, Guwahati [in short ld. “CIT(A)”] dated 09.04.2019. 2. The ld. Counsel for the assessee has submitted that the assessee has availed the “Vivad Se Vishwas Scheme” and has filed application in this regard on 16.09.2022. Tax payable as per 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 on 30.04.2021. 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 no 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 28 th September, 2022. Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 28.09.2022 Bidhan (P.S.) I.T.A. No.: 330/Gau/2019 Assessment Year: 2017-18 BCMS Traders Pvt. Ltd. Page 3 of 3 Copy of the order forwarded to: 1. ACIT, Circle-Bongaigaon, Bongaigaon. 2. BCMS Traders Pvt. Ltd., C/o. Sri Mahesh Kumar Agarwala, Kabaitary, P.O. Jogighopa, Dist. Bongaigaon, Assam-783 382. 3. CIT(A)- Guwahati-2, Guwahati. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata