PUNAM KUMARI,PATNA vs. PR. CIT-2, PATNA

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ITA 260/PAT/2019Status: DisposedITAT Patna24 August 2023AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had resolved the dispute with the Department under the Vivad Se Vishwas Scheme and paid the taxes. Therefore, the assessee was not interested in prosecuting the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under section 263. No one appeared on behalf of the assessee for the hearing.

What were the issues?

Whether the appeal should be dismissed as the assessee has settled the dispute under the Vivad Se Vishwas Scheme and is not prosecuting the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner of Income Tax-2, Patna dated 6th November, 2018 passed 1

1.

Assessment Year: 2015-2016 Punam Kumari under section 263 of the Income Tax Act in Assessment Year 2015-16.

2.

In response to the notice of hearing, no one has come present on behalf of the assessee. However, on the other hand, ld. CIT(DR) has pointed out that the assessee has resolved the dispute with the Department under Vivad Se Vishwas Scheme, 2020. She has paid the taxes on the income determined in pursuance to 263 order by the ld. Pr. CIT. She has placed on record copy of Form No. 1, Form 3 and Form 4 etc. After going through the above details, we are of the view that the assessee is not interested in prosecuting her appeal. It is time barred by 253 days also. The simple reason for this is, that the assessee has resolved the dispute with the Department under Vivad Se Vishwash Scheme. Accordingly, this appeal is dismissed.

3.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 24.08.2023.

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