TANAJI ISHWARA RACHKAR,SOLAPUR vs. PR. COMMISSIONER OF INCOME-TAX -6, PUNE

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ITA 232/PUN/2019Status: DisposedITAT Pune10 March 2021AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals had become academic in nature as the underlying assessments were settled under the Vivad Se Vishwas Scheme. Therefore, no adjudication was required.

What were the facts?

The assessee's appeals arose from orders passed by the Principal Commissioner of Income Tax under Section 263. The consequential assessments were framed under Section 143(3), and the assessee opted for the Vivad Se Vishwas Scheme for these assessments.

What were the issues?

Whether appeals filed against orders under Section 263 become academic when the consequential assessments are settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Shri Pramod Shingte
For Respondent: Shri Deepak Garg

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The Pr.CIT-6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR 4. 5. ‘B’, ITAT, Pune; गाड� फाईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 10-03-2021 Sr.PS 2. Draft placed before author 10-03-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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