CARCANET INFRA PROJECTS PRIVATE LIMITED,PUNE vs. ITO, WARD1(2), PUNE

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ITA 2241/PUN/2025Status: DisposedITAT Pune27 January 2026AY 2014-15Bench: ld.CIT(A) in Form No.35 having e-Acknowledgment No.467942661260419. The ld.CIT(A) vide order dated 23.11.2021 for A.Y.2014-15 dismissed the appeal of the assessee as withdrawn as Assessee filed application under Direct Tax Vivad se Vishwas Scheme. The ld.ICT(A) has mentioned that assessee received Form No.5 having Certificate No.826623400161220. Ld.AR has filed copies of Form No.5, ld.CIT(A)'s order, Assessment Order in the paper book.6 pages

AI SummaryAllowed

Facts

For A.Y. 2014-15, an assessment order u/s 143(3) r.w.s 147 was passed. The assessee appealed this to the CIT(A) and simultaneously opted for the Direct Tax Vivad se Vishwas Scheme, leading to the CIT(A) dismissing the appeal as withdrawn on 23.11.2021. Subsequently, another CIT(A) order was passed on 04.07.2025 regarding the same assessment, which the assessee challenged before the Tribunal.

Held

The Tribunal ruled that the CIT(A)'s order dated 04.07.2025 was bad in law because the appeal concerning the assessment for A.Y. 2014-15 had already been concluded by a previous CIT(A) order on 23.11.2021, when it was dismissed as withdrawn due to the assessee's participation in the DTVSV Scheme.

Key Issues

Whether a CIT(A) can pass a second order for an assessment year when a prior CIT(A) order regarding the same assessment has already been finalized due to the assessee opting for the DTVSV Scheme.

Sections Cited

Section 250, Section 143(3), Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Rajeev Thakkar

For Respondent: Shri Amol Khairnar – CIT(DR)

Hearing: 22/01/2026Pronounced: 27/01/2026

ORDER

PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the Assessee is against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for A.Y.2014-15 dated 04.07.2025 emanating from the assessment order passed under section 143(3) r.w.s 147 of the Income Tax Act, 1961, dated 25.03.2019.

Additional Ground raised by the Assessee as follows : “1) On the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income-tax (Appeals) erred in passing the impugned order under section 250 dated 0-4th July, 2025, ignoring the fact that an earlier order under section 250 dated 23rd November, 2021 had already been passed allowing withdrawal of the appeal consequent to the Assessee having opted for the Direct Tax Vivad se Vishwas Scheme, 2020. Justification for raising Additional grounds 1) The grounds had remained to be specifically raised while filing the appeal. 2) The grounds raised are legal, factual and goes to the root of the matter.” Findings & Analysis :

2. We have heard both the parties and perused the records.

2.1 In this case, Assessment Order u/s.143(3) r.w.s 147 was passed on 25.03.2019 for A.Y.2014-15 assessing the total income at Rs.10,01,13,188/-. Aggrieved by the Assessment Order, Assessee filed appeal before ld.CIT(A) in Form No.35 having e- Acknowledgment No.467942661260419. The ld.CIT(A) vide order dated 23.11.2021 for A.Y.2014-15 dismissed the appeal of the assessee as withdrawn as Assessee filed application under Direct Tax Vivad se Vishwas Scheme. The ld.ICT(A) has mentioned that assessee received Form No.5 having Certificate No.826623400161220. Ld.AR has filed copies of Form No.5, ld.CIT(A)’s order, Assessment Order in the paper book.