SMT.KIRAN PACHOURI vs. INCOME TAX OFFICER, WARD,

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ITA 23/JAB/2017Status: DisposedITAT Jabalpur08 August 2022AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal confirmed that the assessee had opted for the Vivad se Vishwas Scheme. The scheme provides for the automatic vacation of pending appeals before appellate forums.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act. The assessee did not appear for hearings, but it was confirmed that she had opted for the Vivad se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal is rendered infructuous due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI SANJAY ARORA, HON’BLE & SHRI MANOMOHAN DAS, HONBLE

For Respondent: Shri U.B. Mishra, CIT-DR
Hearing: 08/08/2022Pronounced: 08/08/2022

Appellant by : None Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 08/08/2022 Date of pronouncement : 08/08/2022 O R D E R

Per Manomohan Das, JM:

1.

This is an Appeal by the Assessee directed against the Order under section 263 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 31/03/2017, passed in respect of her assessment under section 147 read with section 143(3) of the Act dated 23/3/2015 for Assessment Year (AY) 2007-08.

2.

As the assessee did not appear even after several opportunities of hearing, the appeal was finally heard on 04/08/2022, i.e., on merits, upon hearing the ld. CIT-DR (representing the Department). At the time of dictation, however, it was found that on an earlier occasion, i.e., 10/2/2022, the then ld. CIT-DR had mentioned that the assessee had perhaps opted for the Vivad se Vishwas Scheme 2020, though no material in its respect was placed on record, as required to by the 1 | P a g e

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