GOPAL SEVA PRIVATE LIMITED,JABALPUR vs. ITO(TDS)-1, , JABALPUR

ITA 176/JAB/2025Status: DisposedITAT Jabalpur11 May 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme and the appeal had become infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later submitted that the dispute was settled under the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Scheme and becoming infructuous.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Sukesh Kumar, CA
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 20.01.2023, pertaining to the assessment year 2013-14. The assessee has raised the following grounds of appeal: -

“1. The Ld. CIT(A) has not considered the appeal on merit wherein facts and grounds were identically supported and has dismissed the appeal ex-party. On the facts and circumstances and legal position of the case the order of charging late filing fee u/s 234E of the IT Act is contrary to the provisions of the IT Act since such fee is mandatorily WEF 01/06/2015 and various court’s

The order continues below.

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