MANJIRA BANERJEE,KOLKATA V. A.C.I.T CENTRAL CIRCLE 4 (3), KOLKATA

MA 76/KOL/2025

AI Insights

The case involves Manjira Banerjee, the appellant, who sought the restoration of her previously withdrawn appeal concerning the assessment year 2017-18. The appeal was initially dismissed by the Tribunal as withdrawn, with the provision to revive it upon the assessee's failure to benefit from the Vivad Se Vishwas Scheme 2024. The assessee's application under this scheme was rejected, prompting the filing of the current miscellaneous application to restore the appeal. The Departmental Representative did not object to the restoration. Consequently, the Tribunal restored the appeal to its original position, allowing it to be heard in the normal course.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778337 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 10-02-2025
• Laws Referred To: Vivad Se Vishwas Scheme 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Pradip Kumar Choubey, Judicial Member and Shri Rakesh Mishra, Accountant Member M.A. No.76/Kol/2025 (Arising out of I.T.A. No.2313/Kol/2024) Assessment Year: 2017-18 Manjira Banerjee….………………. ……………..…..........……….Appellant FE 216, Sector-3, Bidhannagar, IB Market, Kol – 700106. [PAN: AHWPB0149E] vs. ACIT, Central Circle-4(3), Kolkata.……. ……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri Susanta Saha, Addl. CIT appeared on behalf of the Respondent. Date of concluding the hearing : September 19, 2025 Date of pronouncing the order : October 08, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member: The present miscellaneous application has been filed by the assessee seeking restoration of the order passed by the Tribunal in ITA No.2313/Kol/2024 dated 30.01.2025 for assessment year 2017-18. 2. No one appeared on behalf of the assessee but the Authorised Representative has filed the present miscellaneous application on 10.02.2025 by submitting that the Tribunal dismissed the appeal of the assessee as withdrawn with liberty to the assessee to get the appeal revived by filing necessary miscellaneous application when the assessee fails to get benefit under Vivad Se Vishwas Scheme 2024. The ld. AR also submits that his application under the said scheme has been rejected, hence the appeal filed by the assessee bearing ITA No.2313/Kol/2024 be restored to its original file. Printed from counselvise.com M.A. No.76/Kol/2025 Manjira Banerjee 2 3. The ld. DR did not raise any objection to the above prayer of the ld. AR. 4. We have perused the order passed by the Tribunal and find that the appeal of the assessee has dismissed as withdrawn with liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in Vivad Se Vishwas Scheme 2024. Keeping in view the above facts, the appeal of the assessee bearing ITA No.2313/Kol/2024 is restored to its original position and the Registry is directed to fix the appeal in normal course of hearing. 5. In the result, the miscellaneous application of the assessee is allowed. Kolkata, the 8th October, 2025. Sd/- Sd/- [Rakesh Mishra] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 08.10.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "