PANKAJ D DUBE,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR

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ITA 114/NAG/2019Status: DisposedITAT Nagpur28 September 2023AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK RIPOTE (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the disputed tax amount under the Vivad se Vishwas Scheme. Consequently, the appeal was dismissed.

What were the facts?

The assessee's appeal for AY 2014-2015 arose from proceedings under Section 263 of the Income Tax Act. The assessee opted to settle the disputed tax amount under the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for the Vivad se Vishwas Scheme for settlement.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 22.09.2023Pronounced: 28.09.2023

2015, arises against the Pr.CIT, Nagpur-1, Nagpur’s Order F.No.Pr.CIT-1/NGP/Judl/263/PDD/2018-19, dated 22.03.2019, involving proceedings u/s.263 of the Income Tax Act, 1961 (in short “the Act”).

None appeared at assessee’s behest despite service of notice. He is accordingly proceeded ex-parte.

2 I.T.A.No.114/NAG./2019

2.

During the course of hearing, it is noticed that the assessee had opted to settle the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the department has issued Form No.5 which read as under :

3.

In view of the above, we dismiss the appeal of the assessee.

Order pronounced in the open Court on 28.09.2023.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 28th September, 2023 VBP/-

3 I.T.A.No.114/NAG./2019 Copy to

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