ANITA ANANT MADPUWAR,CHANDRAPUR vs. JCIT CHANDRAPUR RANGE, CHANDRAPUR

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ITA 410/NAG/2023Status: DisposedITAT Nagpur03 June 2024Bench: SHRI V. DURGA RAO (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as the tax liability had been settled under the VSV scheme. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) and a penalty imposed by the AO. The assessee had a pending application under the Vivad Se Vishwas (VSV) scheme.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and confirming a penalty without considering the pending VSV scheme application. The appeal was withdrawn due to settlement under the VSV scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Sujeet Deulkar
For Respondent: Shri Abhay Marathe

Date of Hearing – 03/06/2024 Date of Order – 03/06/2024

O R D E R PER V. DURGA RAO, J.M.

The present appeal has been filed by the assessee challenging the impugned order dated 10/10/2023, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016-17.

2.

In its appeal, the assessee has raised following grounds:–

“1. Under the facts and circumstances of the case, Ld. CIT(A)-Nagpur has erred in passing ex parte order u/s 250 of the Act, 1961 without considering the status of pending application under VSV scheme with the Designated Authority PCIT-3 Nagpur.

Anita Anant Madpuwar ITA no.410/Nag./2023

2. Under the facts and circumstances of the case, Ld. CIT (A) has erred in confirming the penalty of Rs 265000/- u/s 271D imposed by Ld. AO, without considering application of the assessee pending under VSV scheme for non filing of Form- 5 to be furnished by designated authority, which is against the law of natural justice.

3.

The assessee craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing

3. During the course of hearing, the learned Counsel for the assessee, by way of a letter dated 31/05/2024, submitted that since the Department has settled the taxability under Vivad Se Vishwas Tax Scheme, hence, wish to withdraw the present appeal. Accordingly, he prayed that the assessee be allowed to withdraw her appeal. The learned Departmental Representative has no objection to the submissions made by the learned Counsel for the assessee. Consequently, accepting the prayer of the learned Counsel for the assessee, we hereby allow the assessee to withdraw her appeal.

4.

In the result, assessee’s appeal is dismissed as withdrawn. Order pronounced in the open Court on 03/06/2024

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