VINAY KABRA,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, JALGAON

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ITA 1178/PUN/2019Status: DisposedITAT Pune26 July 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had paid the taxes under the Direct Taxes Vivad Se Vishwas Scheme, 2020. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2015-16. The case was called twice, but the assessee did not appear.

What were the issues?

The primary issue was the status of the appeal given the assessee's non-appearance and subsequent payment under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. S. GODARA

For Respondent: Shri M. G. Jasnani
Hearing: 26.07.2022Pronounced: 26.07.2022

ORDER

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