SHETKARI SHIKSHAN PRASARAK MANDAL,BEED vs. DCIT(E0 CIRCLE, AURANGABAD

ITA 2176/PUN/2024Status: DisposedITAT Pune21 July 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that once an amount is determined and paid under the Vivad se Vishwas scheme, the Assessing Officer cannot pass a rectification order under Section 154 as the scheme provides finality. The CIT(A)'s order was set aside.

What were the facts?

The assessee opted for the Vivad se Vishwas scheme for settlement of dues. After paying the determined amount, the Assessing Officer passed a rectification order under Section 154, raising an additional demand. The CIT(A) confirmed this rectification order.

What were the issues?

Whether a rectification order under Section 154 can be passed after the assessee has settled the dispute under the Vivad se Vishwas scheme and paid the determined amount.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Prateek Jha
For Respondent: Shri Ajay Kumar Keshari &
Hearing: 23.04.2025Pronounced: 21.07.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 30.09.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18. 2. The assessee has raised the following grounds of appeal :- “1. On the facts and circumstance prevailing in the case, the Honorable CIT Appeal (NFAC) has erred in confirming the order passed u/s 154 rws 143(3) of the Income-tax Act dated 21.10.2021 passed by Dy.CIT Exemption Aurangabad on 21.10.2021 in as much as he did not considered the grounds of appeal in fair and judicious manner.

2.

On the facts and circumstance previeling in the case, the Honorable CIT Appeal (NFAC

The order continues below.

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