Income Tax Appellate Tribunal - Kolkata
Price Waterhouse & Co. Chartered ... vs I.T.O., Ward-22(2), Kolkata, Kolkata on 19 January, 2023
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
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]
1
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
-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 2 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 take note the relevant part of the application of the assessee, which reads as under:-3 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
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 5 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 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 s t 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 t h January, 2023.
Sd/- Sd/-
(Girish Agrawal) (Rajpal Yadav)
Accountant Member Vice-President (KZ)
Kolkata, the 19 t h 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, 6 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 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 Depar tmental Representative (7) Guard File TRUE COPY By order Assistant Registr ar, Income Tax Appell ate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. 7