PRIYANKA PRASHANT KATE,PUNE vs. INCOME TAX OFFICER WARD 8(2), PUNE

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ITA 827/PUN/2024Status: DisposedITAT Pune06 May 2025AY 2011-12Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Departmental Representative had no objection to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order concerning AY 2011-12. The assessee did not appear for the hearing but had opted for the Vivad Se Vishwas Scheme, 2024 and submitted the necessary forms.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee opting for the Vivad Se Vishwas Scheme and not appearing for the hearing.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

Hearing: 05.05.2025Pronounced: 06.05.2025

Assessee by : None Department by : Mrs. Indira Adakil Date of hearing : 05.05.2025 Date of pronouncement : 06.05.2025 O R D E R

PER DR. MANISH BORAD, AM :

1.

The captioned appeal filed by the assessee pertaining to A.Y. 2011-12 is directed against the order dated 21.02.2024 passed by Addl/JCIT(A), Coimbatore u/s.250 of the Income Tax Act, 1961 arising out of Assessment Order dated 22.12.2018 passed u/s.144 r.w.s.147 of the Act.

2.

None appeared on behalf of the assessee despite due service of notice of hearing. However, assessee has filed letter dated 30.04.2025 intimating that she has opted for Vivad Se Vishwas Scheme, 2024 and has submitted Form No.1 and awaiting issuance of Form No.2 by the Department.

3.

Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. We therefore treat the assessee’s appeal as having withdrawn by assessee.

2 Priyanka Prashant Kate However, it is made clear that in case the application of assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Application for recalling of this appeal in accordance with law.

4.

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.

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