INCOME TAX OFFICER, WARD-2, AKOLA vs. SMT PUSHPA VASANT KHANDELWAL, AKOLA

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ITA 273/NAG/2019Status: DisposedITAT Nagpur30 August 2023AY 2011-12Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee had settled the dispute under the Vivad se Vishwas Scheme and submitted Form No. 5. The Departmental Representative had no objection to the appeal being dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(Appeals) for AY 2011-12. The assessee had settled the dispute with the Income Tax Department under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn due to the assessee settling the dispute under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & DR. DIPAK P. RIPOTE

For Respondent: Shri Sanjay Agrawal– DR
Hearing: 25/08/2023Pronounced: 30/08/2023

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / Assessment Year : 2011-12 The Income Tax Officer, Smt.Pusha Vasant Ward-2, Akola. V Khandelwal, s Khandelwal Alankar Kendra, Gandhi Road, Akola – 444001. PAN: ACDPK 2001 J Appellant / Revenue Respondent /Assessee Assessee by None Revenue by Shri Sanjay Agrawal– DR Date of hearing 25/08/2023 Date of pronouncement 30/08/2023 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Revenue i.e.ITO, Ward-2, Akola is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Nagpur dated 05.07.2019 for the A.Y.2011-12, emanating out of order under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (in short “the Act”). Smt. Pushpa Vasant Khandelwal [R] The appeal came up hearing on 25th Aug, 2023. At the 2. time of hearing, no one 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 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. Ld.DR filed copy of Form No.5 issued by Pr.CIT, Nagpur on 27.12.2021 for 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 Revenue is dismissed as withdrawn.

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