HARDAS GURNANI,GONDIA V. INCOME-TAX OFFICER WARD-1, GONDIA, GONDIA

ITA 347/NAG/2024

AI Insights

The case involves Mr. Hardas Gurnani, the appellant, who appealed against the order of the CIT(A)/NFAC, Delhi for the Assessment Year 2013-14. The appeal was heard by the Income Tax Appellate Tribunal, Nagpur Bench. During the hearing, the appellant's representative informed the tribunal about the appellant's participation in the Direct Tax Vivad Se Vishwas Scheme, 2024, under which a tax liability was acknowledged and paid. Consequently, the appellant requested to withdraw the appeal. The Departmental Representative for the Revenue acknowledged the possibility of refiling the appeal if the settlement under the scheme was not finalized.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837593 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-05-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: NEELKANTH KHANDELWAL
• Keywords: Competent authority

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. 347/NAG/2024 (AY : 2013-14) (Physical hearing) Mr. Hardas Gurnani Block No. 106, Sai Complex Building, 2nd Floor, Balaghat Road, Maharashtra – 441614. [PAN: AAOPG4709L] Vs ITO, Ward – 1, Gondia Fulchur Road, Nirmal Talkies, Gondia, Maharashtra – 441601. Appellant / Assessee Respondent / Revenue Assessee by Shri Neelkanth Khandelwal, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 18.02.2026 Date of pronouncement 18.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 30.04.2024 for Assessment Year (A.Y.) 2013–14. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that assessee has availed benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV-24) and competent authority of department / Principal Commissioner of Income Tax-1 (PCIT) Nagpur has issued Form – 2, vide acknowledgement No. 941834241220425 dated 22.04.2025, copy of which is placed on record, wherein a sum of Rs. 18,88,907/- has been determined as tax liability, which has been paid. Therefore, the assessee may be allowed to withdraw the present appeal. Printed from counselvise.com Hardas Gurnani ITA 347/Nag/2024 (A.Y. 2013–14) 2 3. On the other hand, the learned Commissioner of Income Tax – Departmental Representative (ld. CIT–DR) for the Revenue after going through the contents of Form – 2 submits that department may be given liberty to move appropriate application in case, if at later stage, it is discovered that the application of assessee under DTVSV - 2024 has not been finally settled for any reasons. 4. We have considered the submissions of both the parties and have gone through the contents of Form - 2 issued by competent authority / Pr. CIT – 1, Nagpur vide Acknowledgement No. 941834241220425 dated 22.04.2025 in determining the tax liability of assessee, which has been allegedly paid. Considering the contents of Form – 2 of DTVSV - 2024, and the prayer made by ld. AR of the assessee the appeal of assessee is dismissed as withdrawn. However, the both the parties are given liberty to move appropriate application in case at later stage, if it is discovered that matter has not finally settled due to any technical reasons or otherwise. 5. In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in open court on 18/02/2026 at the time of hearing Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 18/02/2026 Biswajit Printed from counselvise.com "