SMT. SUNITA POPAT NADHE,PUNE vs. INCOME-TAX OFFICER, WARD - 8(3), PUNE

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ITA 1658/PUN/2018Status: DisposedITAT Pune07 September 2022AY 2013-142 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 appeal had become academic due to the settlement under the Vivad Se Vishwas Scheme. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal before the ITAT. The Revenue representative informed the Tribunal that the issues involved in the appeal were settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal is maintainable when the underlying issues have been settled under a tax settlement scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Respondent: Shri Ramnath P. Murkunde
Hearing: 05.09.2022Pronounced: 07.09.2022

ORDER

PER INTURI RAMA RAO, AM:

1.

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- 13, Pune dated 24.07.2018 for the assessment year 2013-14.

2.

When the matter had come up for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, a copy of Form No.5 issued by the Pr.CIT-3, Pune had been filed by ld. Sr. DR stating that the issues involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020. The ld. DR further stated that the appeal had become academic.

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