SAIMA CONSTRUCTION PVT. LTD.,KOLKATA V. ITO, WARD-9(1), KOLKATA

ITA 232/KOL/2024

AI Insights

Saima Construction Pvt. Limited filed appeals against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2012-2013 and 2013-2014. The appeals were based on the orders dated 18th December 2023 and 11th December 2024, respectively. During the hearing, the assessee's counsel informed the tribunal that the company had opted for the DTVSVS 2024 scheme and had already filed the necessary declarations and paid the disputed tax. The Departmental Representative argued for upholding the CIT(Appeals) orders. The tribunal decided to dismiss the appeals but allowed the possibility of revival if the DTVSVS 2024 did not yield a favorable outcome for the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40150 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

" ITA Nos. 230, 231, 232/KOL/2024 (A.Y. 2012-2013) ITA Nos. 233 & 234/KOL/2024 (A.Y. 2013-2014) Saima Construction Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. Nos. 230, 231, 232/KOL/2024 Assessment Year: 2012-2013 & I.T.A. Nos. 233 & 234/KOL/2024 Assessment Year: 2013-2014 Saima Construction Pvt. Limited,....…………Appellant C/o. Jain Vinod K & Associates, 41A, A.J.C. Bose Road, Suite No. 613, 6th Floor, Kolkata-700017 [PAN:AAECR5766P] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Vinod Jain, A.R., appeared on behalf of the assessee Shri Subhendu Datta, CIT (DR) and Shri Banik Deb Barman, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: January 20, 2025 Date of pronouncing the order: January 29, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President(KZ):- The present appeals being ITA Nos. 230, 231 & 232/KOL/2024 are directed at the instance of assessee against the ITA Nos. 230, 231, 232/KOL/2024 (A.Y. 2012-2013) ITA Nos. 233 & 234/KOL/2024 (A.Y. 2013-2014) Saima Construction Pvt. Limited 2 order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for assessment Year 2012- 13 all dated 18th December, 2023. ITA Nos. 233 & 234/KOL/2024 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11th December, 2024 & 18th December, 2024 respectively passed for Assessment Years 2013-14. 2. At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form Nos. 1 and 2, with the Competent Authority. The assessee had paid the amount of admitted disputed tax and filed Form No. 3 with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the appeals till the final order of settlement in Form 4 is issued. 3. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the orders of ld. CIT(Appeals). 4. We have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, we dismiss the appeals of the assessee with the liberty to the assessee to get the appeals revived ITA Nos. 230, 231, 232/KOL/2024 (A.Y. 2012-2013) ITA Nos. 233 & 234/KOL/2024 (A.Y. 2013-2014) Saima Construction Pvt. Limited 3 by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. 5. In the result, all the appeals of the assessee are dismissed. Order pronounced in the open Court on 29/01/2025. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 29th day of January, 2025 Copies to :(1) Saima Construction Pvt. Limited, C/o. Jain Vinod K & Associates, 41A, A.J.C. Bose Road, Suite No. 613, 6th Floor, Kolkata-700017 (2) Income Tax Officer, Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "