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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
Assessment Year: 2015-2016 Punam Kumari under section 263 of the Income Tax Act in Assessment Year 2015-16.
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.
In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 24.08.2023.