SMT. REETA DUBEY,JAUNPUR vs. INCOME TAX OFFICER - II, JAUNPUR

ITA 128/VNS/2025Status: DisposedITAT Varanasi23 July 2026AY 2012-201312 pages
AI SummaryAllowed

What were the facts?

The assessee failed to file her return of income. The Assessing Officer (AO) reopened the case and made additions based on unexplained bank deposits and interest income. The appeal before the NFAC was dismissed as deemed withdrawn due to the assessee opting for the Vivad se Vishwas scheme, though the scheme was not fully completed.

What did the Tribunal hold?

The Tribunal held that the NFAC was not justified in dismissing the appeal as deemed withdrawn, as the Vivad se Vishwas scheme requires specific procedural compliances for an appeal to be considered withdrawn. The matter was restored to the AO for fresh adjudication.

What were the issues?

Whether the NFAC was correct in dismissing the appeal as deemed withdrawn under the Vivad se Vishwas scheme without completion of prescribed procedures. Whether the AO provided adequate opportunity to the assessee and made additions based on proper evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 69A,Section 271(1)(c),Section 250,Section 4(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH (SMC

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 17.01.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2012-13. 2.0 The brief facts of the case are that the assessee had not filed her return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had made cash deposits of Rs.10,16,800/- in her Savings Bank Account maintained with State Bank of India during the year under consideration. The case of the assessee was reopened under section 147 of the Income Tax Act, 1961 (hereinafter called 'the Act’) by the issuing notice under section 148 of the Act on 29.03.2019. However, in response to this ITA No.128/VNS/2025 notice, the assessee neither

The order continues below.

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