PRITISHKUMAR AMITKUMAR CHATTERJEE,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, AURANGABAD

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ITA 725/PUN/2019Status: DisposedITAT Pune07 October 2022AY 2015-162 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 noted that the dispute was settled under the Vivad se Vishwas Act. Consequently, the appeal was deemed withdrawn as per the provisions of the Act.

What were the facts?

The appeal was filed against an assessment order for AY 2015-16. The assessee had settled the tax dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be prosecuted when the underlying tax dispute has been settled under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 4(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S. GODARA & SHRI G. D. PADMAHSHALI

Pronounced: 07/10/2022

ORDER PER G. D. PADMAHSHALI, AM; This appeal challenges the order of Commissioner of Income Tax (Appeals)-2, Aurangabad [for short “CIT(A)”] dt. 06/02/2019 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which ascended out of assessment order dt. 29/12/2017 passed u/s 143(3) by the Asstt. Commissioner of Income Tax, Circle-2, Aurangabad [for short “AO”] for assessment year [for short “AY”] 2015-16. ITAT-Pune Page 1 of 2

Pritishkumar Amitkumar Chatterjee

2.

On this date of physical hearing, the learned departmental representative [for short “DR”] referring to Form No 5 an order for full and final settlement of tax arrears issued u/s 5(2) r.w.s. 9 of the Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] entreated that, the assessee has settled the present dispute under VSVA, consequently in the light of provisions of section 4(3) of VSVA, the present appeal ceases to be prosecuted.

3.

In the evince of Form No. 5 r.w.r. 4(3) of DTVSV-Rules, 2020 the present appeal of appellant is deemed as withdrawn, ergo we order accordingly.

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