SMT.KIRAN PACHOURI vs INCOME TAX OFFICER, WARD,

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:

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.

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

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