Deputy Commissioner of Income Tax, Circle-Dimapur, Dimapur V. M/s. Shyama Software Solution (I) Pvt. Ltd, Dimapur

ITA 69/GTY/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9925 (ITAT-GUWAHATI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 12-03-2020
• 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] डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री संजय शमा ु , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 69/Gau/2020 Assessment Year: 2010-11 DCIT, Circle-Dimapur..............................................Appellant Vs. M/s. Shyama Software Solution (I) Pvt. Ltd............Respondent [PAN: AAFCS 9580 D] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. None appeared on behalf of the Assessee. Date of concluding the hearing : October 18 th , 2022 Date of pronouncing the order : October 21 st , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the Revenue pertaining to the Assessment Year (in short “AY”) 2010-11 is directed against the I.T.A. No.: 69/Gau/2020 Assessment Year: 2010-11 M/s. Shyama Software Solution (I) 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), Jorhat [in short ld. “CIT(A)”] dated 28.08.2019. 2. None appeared on behalf of the assessee. On perusal of the records shows that the assessee has availed the “Vivad Se Vishwas Scheme, 2020”. 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 22.08.2021. 3. We have heard ld. D/R and perused the records placed before us. We have gone through the facts narrated by the ld. ld. D/R 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. 4. In the result, the appeal of the Revenue is dismissed. Kolkata, the 21 st October, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 21.10.2022 Bidhan (P.S.) I.T.A. No.: 69/Gau/2020 Assessment Year: 2010-11 M/s. Shyama Software Solution (I) Pvt. Ltd. Page 3 of 3 Copy of the order forwarded to: 1. DCIT, Circle-Dimapur. 2. M/s. Shyama Software Solution (I) Pvt. Ltd., Naga Cottage, Circular Road, Dimapur-797 112. 3. CIT(A)- Jorhat. 4. CIT- 5. CIT(DR), Guwahati Bench, Guwahati. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata