Pankaj D Dube , Nagpur V. Principal Commissioner of Income Tax , Nagpur

ITA 114/NAG/2019

AI Insights

This case involves an appeal by Shri Pankaj D. Dube against the order of the Pr.CIT, Nagpur-1, concerning proceedings under section 263 of the Income Tax Act, 1961. The appeal was related to the assessment year 2014-2015. Notably, the assessee did not appear at the hearing, and the case was proceeded ex-parte. During the proceedings, it was revealed that the assessee had chosen to settle the disputed tax under the 'VIVAD SE VISHWAS SCHEME, 2020'. Consequently, the department issued Form No.5, leading to the dismissal of the appeal without further examination of the substantive issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136570 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 05-05-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.114/NAG./2019 Assessment Year 2014-2015 Shri Pankaj D. Dube, Flat No.201, Kamalshree Apptt., Op. Ahilya Mandir, Dhantoli, Nagpur. Maharashtra. PAN AAWPD5442P vs. The Pr.CIT, Nagpur-1, Room No.108, Ayakar Bhavan, Telankhedi Road, Civil Lines, Nagpur PIN – 440 001. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Kailash Kanojiya, Sr. DR Date of Hearing : 22.09.2023 Date of Pronouncement : 28.09.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2014- 2015, arises against the Pr.CIT, Nagpur-1, Nagpur’s Order F.No.Pr.CIT-1/NGP/Judl/263/PDD/2018-19, dated 22.03.2019, involving proceedings u/s.263 of the Income Tax Act, 1961 (in short “the Act”). None appeared at assessee’s behest despite service of notice. He is accordingly proceeded ex-parte. 2 I.T.A.No.114/NAG./2019 2. During the course of hearing, it is noticed that the assessee had opted to settle the disputed tax amount under VIVAD SE VISHWAS SCHEME, 2020 and the department has issued Form No.5 which read as under : 3. In view of the above, we dismiss the appeal of the assessee. Order pronounced in the open Court on 28.09.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 28 th September, 2023 VBP/- 3 I.T.A.No.114/NAG./2019 Copy to 1. The applicant 2. The respondent 3. The PCIT, Nagpur-1, Nagpur. 4. The Addl. CIT, Range-1, Nagpur 5. D.R. ITAT, Nagpur Bench, Nagpur. 6. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune. S.No. Details Date 1 Draft dictated on 26.09.2023 Sr.PS 2 Draft placed before author 27.09.2023 Sr.PS 3 Draft proposed & placed before the Author .09.2023 J.M. 4 Draft discussed/approved by Second Member .09.2023 A.M. 5 Approved Draft comes to the Sr. PS/PS .09.2023 Sr.PS 6 Kept for pronouncement on .09.2023 Sr.PS 7 Date of uploading of Order .09.2023 Sr.PS 8 File sent to Bench Clerk .09.2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order