The Roman Catholic Dioceese of Krishanagar, Krishnanagar V. D.C.I.T., Nadia Presently D.C.I.T.(Exemption), Circle - 1, Kolkata, Kolkata

ITA 731/KOL/2022

AI Insights

The case involved the Roman Catholic Diocese of Krishanagar, which appealed against an order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeals), NFAC, Delhi. The appeal pertained to the Assessment Year 2005-06. The Diocese, represented by their counsel, informed the tribunal that they had opted for the Vivad Se Vishwas Scheme, 2020, a government initiative aimed at resolving pending tax disputes, and had paid the requisite tax for settlement. Consequently, they requested the withdrawal of their appeal, which was unopposed by the Departmental Representative (D/R). The tribunal, after considering the facts and the request, dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128713 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-05-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 15-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A” BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्ष े त्र) एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 731/KOL/2022 Assessment Year: 2005-06 The Roman Catholic Diocese of Krishanagar...........Appellant [PAN: AAATR 2600 K] Vs. DCIT, Circle-Nadia Presently DCIT (Exemptions), Circle-1, Kolkata....Respondent Appearances by: Sh. Siddarth Agarwal, Adv., appeared on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT (D/R), appeared on behalf of the Revenue. Date of concluding the hearing : May 9 th , 2023 Date of pronouncing the order : May 9 th , 2023 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2005-06 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the I.T.A. No.: 731/KOL/2022 Assessment Year: 2005-06 The Roman Catholic Diocese of Krishanagar. Page 2 of 3 “Act”) by ld. Commissioner of Income-tax (Appeals), Nfac, Delhi [in short ld. “CIT(A)”] dated 21.10.2022. 2. At the outset, ld. Counsel for the assessee submitted that the assessee opted under the Vivad Se Vishwas Scheme, 2020. Tax payable as per this scheme in the case of the assessee stood paid for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeal vide letter dated 17.04.2023. 3. Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee. 4. We have heard ld. D/R 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. Request has been made for withdrawing the appeal. We, therefore, considering the facts of the case and the request made at the behest of the assessee, dismiss this appeal as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 9 th May, 2023 Sd/- Sd/- [Rajpal Yadav] [Manish Borad] Vice President Accountant Member Dated: 09.05.2023 Bidhan (P.S.) I.T.A. No.: 731/KOL/2022 Assessment Year: 2005-06 The Roman Catholic Diocese of Krishanagar. Page 3 of 3 Copy of the order forwarded to: 1. The Roman Catholic Diocese of Krishanagar, Bishop House, Krishanagar, Nadia-741 101. 2. DCIT, Circle-Nadia, Presently DCIT (Exemptions), Circle-1, Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata