M/S. Pricewaterhouse Coopers Pvt. Ltd., Kolkata V. D.C.I.T., Circle-1(1), Kolkata, Kolkata

ITA 624/KOL/2022

AI Insights

The case involves multiple appeals by M/s. Pricewaterhouse Coopers Pvt. Limited against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2012-2013, 2013-2014, and 2014-2015. The primary contention was the erroneous dismissal of the appeals by the CIT(A) on the grounds that the disputes had been resolved under the Vivad Se Vishwas Scheme, which the assessee argued was not applicable to the issues at hand. The Tribunal found that the CIT(A) had misinterpreted the scope of the Vivad Se Vishwas Scheme as it pertained only to a penalty for non-compliance under section 271(b) of the Income Tax Act, which was separately resolved under the scheme, and not the assessment orders under section 143(3) which were being contested in these appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129123 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: C
• Next Hearing Date: 16-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 08-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 623/KOL/2022 Assessment Year: 2012-2013 & I.T.A. Nos. 624 & 625/KOL/2022 Assessment Year: 2013-2014 & I.T.A. Nos. 626 & 627/KOL/2022 Assessment Year: 2014-2015 M/s. Pricewaterhouse Coopers Pvt. Limited,.Appellant Block-EP, Plot-Y/14, Salt Lake City, Sector-V, Kolkata-700091 [PAN: AABCP9181H] -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri K.M. Gupta, A.R., appeared on behalf of the assessee Shri Vijay Kumar, Addl. CIT, appeared on behalf of the Revenue & I.T.A. No. 404/KOL/2022 Assessment Year: 2012-2013 M/s. Pricewaterhouse Coopers Pvt. Limited,.Appellant Block-EP, Plot-Y/14, Salt Lake City, Sector-V, Kolkata-700091 [PAN: AABCP9181H] ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 2 -Vs.- Income Tax Officer,.................................Respondent Ward-22(2),Kolkata, 169, A.J.C. Bose Road, Bamboovilla, Kolkata-700014 Appearances by: Shri K.M. Gupta, A.R., Shri Bikash Jain, CA, and Shri Pulkit Chhajer, CA, appeared on behalf of the assessee Shri Vijay Kumar, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing : January 17, 2023 Date of pronouncing the order : January 19,2023 O R D E R Per Bench:- Apart from ITA No. 404/KOL/2022, the assessee has filed an application for out of turn hearing in ITA Nos. 623-627/KOL/2022. In the application, the assessee has explained the details of impugned orders and how these orders are not sustainable. Its application is self- explanatory exhibiting the details of impugned order, details of the ld. Assessing Officer and how ld. CIT(Appeal) has committed an error by dismissing its appeal on the ground that assessee has settled the dispute under the Vivad Se Vishwas Scheme. In order to appreciate all these aspects, we deem it appropriate to ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 3 take note the relevant part of the application of the assessee, which reads as under:- ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 4 ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 5 2. As far as ITA No. 404/KOL/2022 is concerned, the assessee has challenged the order of ld. CIT(Appeals) dated 16.05.2022 passed for A.Y. 2012-13. The ld. Commissioner has dismissed the appeal of the assessee on the ground that it has opted for Vivad Se Vishwas Scheme and resolved the dispute with the Department under that Scheme. The assessee has contended that it has challenged the assessment order dated 27.03.2015 passed under section 143(3) of the Income Tax Act before the ld. CIT(Appeals) and this appeal before the ld. CIT(Appeals) emanates from the assessment order, whereas the assessee has resolved the dispute under VSV regarding a penalty imposed under section 271(b) for non-compliance of some notice or non-appearance of the assessee. It was a penalty of Rs.10,000/-, which was resolved by the assessee under the VSV. The ld. Commissioner erroneously construed that certificate as an evidence for resolving the dispute qua the demand ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 6 raised vide assessment order passed under section 143(3) of the Income Tax Act. The ld. D.R. was unable to controvert these facts. 3. On due consideration of the above circumstances, we are of the view that impugned orders are not sustainable. The ld. CIT(Appeals) is required to decide all these appeals on merit instead of dismissing them on the ground that assessee has availed the benefit of Vivad Se Vishwas Scheme. Therefore, all these issues are relegated to the ld. 1 st Appellate Authority for fresh adjudication in each appeal. 4. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 19 th January, 2023. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 19 th day of January, 2023 Copies to :(1) M/s. Pricewaterhouse Coopers Pvt. Limited, Block-EP, Plot-Y/14, Salt Lake City, Sector-V, Kolkata-700091 (2) Deputy Commissioner of Income Tax, Circle-1(1), Kolkata, Aayakar Bhawan, ITA No. 623/KOL/2022 (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) ITA No. 404/KOL/2022 (AY-2012-13) M/s. Pricewaterhouse Coopers Pvt. Limited 7 P-7, Chowringhee Square, Kolkata-700069 (3) Income Tax Officer, Ward-22(2),Kolkata, 169, A.J.C. Bose Road, Bamboovilla, Kolkata-700014 (4) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (5) Commissioner of Income Tax- ; (6) The Departmental Representative (7) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.