SHYAM NARAYAN NINGUNKAR,YAVATMAL vs. ITO WARD-2, YAVATMAL

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ITA 55/NAG/2020Status: DisposedITAT Nagpur15 September 2023AY 2011-12Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 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 assessee requested to withdraw the appeal as the dispute was settled under the Vivad se Visvas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2011-12. During the hearing, the assessee submitted that the dispute was settled under the Vivad se Visvas Scheme, 2020.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the dispute has been settled under the Vivad se Visvas Scheme.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, NAGPUR BENCH : : NAGPUR

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Ashok Bhandari – Adv
For Respondent: Shri Rishi Kumar Bisen – DR
Hearing: 01/09/2023Pronounced: 15/09/2023

BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / Assessment Year : 2011-12 Shyam Narayan Ningunkar, The Income Tax Officer, Vaidhya Nagar Arni Road, V Ward-2, Yavatmal. Yavatmal – 445001. s Appellant / Assessee Respondent / Revenue Assessee by Shri Ashok Bhandari – Adv. Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 15/09/2023 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Nagpur dated 12.12.2019 for the A.Y.2011-12, emanating out of order under section 143(3) of the Income Tax Act, 1961 dated 27.02.2014 (in short “the Act”). Shyam Narayan Ningunkar [A] The appeal came up hearing on 1st September, 2023. At 2. the time of hearing, Shri Ashok Bhandari, Advocate appeared on behalf of the assessee. However, perusal of the record shows that the assessee submitted application in which he has submitted that the he has already been issued Form No.5 vide Authority Certificate No.38063070060421 dt. 06.04.2021 and settled dispute with Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSVS-20). The assessee further requested to withdraw the appeal. The said Form No.V mentioned the A.Y.2011-12. 3. On the other hand the learned Departmental Representative (DR) accepted that assessee has filed Form No.5 which has been issued to the assessee and he has no objection, if the appeal of the Assessee is dismissed as withdrawn.

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