G. G. DANDEKAR PROPERTIES LIMITED,NAGPUR V. THE DCIT, CIRCLE-3, NAGPUR

ITA 341/NAG/2024

AI Insights

The case involves G.G. Dandekar Properties Limited, the appellant, against the DCIT, Circle , Nagpur, the respondent. The appeals were related to the assessment years 2011-12 and 2013-14. The assessee filed for withdrawal of the appeals citing participation in the DTVSV, which allows for the settlement of disputes by paying the determined tax liability. The tribunal noted the withdrawal application and the payment of tax as per the DTVSV, leading to the dismissal of the appeals. The Senior Departmental Representative did not object to the dismissal but requested the option to file an application if the matter remains unresolved.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837589 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURJIT KUMAR SAHA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 341/NAG/2024 (AY: 2011-12) ITA No. 342/NAG/2024 (AY: 2013–14) (Physical hearing) G.G. Dandekar Properties Limited B–211/1, MIDC, Butibori, Nagpur, Maharashtra – 441122. [PAN No. AAACG6146L] Vs DCIT, Circle – 3, Nagpur Room No. 302, 3rd Floor, Saraf Chambers, Sadar, Nagpur, Maharashtra – 440001. Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 18.02.2026 Date of pronouncement 18.02.2026 Order under section 254(1) of Income Tax Act PER BENCH: 1. These appeals by assessee are directed against the order of Ld. CIT(A)/NFAC dated 19.05.2023 & 31.05.2023 for assessment year (AY) 2011–12 & 2013– 14 respectively. 2. None appeared on behalf of assessee. However, on perusal of record, we find that the assessee has already filed an application for withdrawal of both the appeals, vide application dated 10.07.2025. The assessee in its application dated 24.03.2025 has stated that the assessee has filed application for availing benefit of Direct Tax Vivad se Viswas Scheme, 2024 (DTVSV) pursuant to which Form-2 is issued in determining tax liability, which has been paid, details of challan of payment of tax is also attached with the application. The assessee in her application made a prayer to allow to withdraw both the appeals. Printed from counselvise.com ITA Nos. 341 & 342/Nag/2024 G.G. Dandekar Properties Limited 2 3. The ld. Senior departmental representative (Sr DR) of the revenue submit that he has no objection, if the appeal of the assessee is dismissed, however, he may be given liberty to file application if for any reasons the matter is not finally not settled. 4. Considering the contents of application filed by the assessee, the appeals filed by the assessee are dismissed as withdrawn as matter has been settled in DTVSV. However, both the parties are given liberty to revive the appeal in the event the matter is not finally settled. 5. In the result, both the appeals of the assessee are dismissed as withdrawn. Order was pronounced in the open Court on 18/02/2025 Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 18/02/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. By order Assistant Registrar ITAT, Nagpur Printed from counselvise.com "