Income Tax Officer , Ward-2, Akola V. Smt Pushpa Vasant Khandelwal, Akola

ITA 273/NAG/2019

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-2, Akola against Smt. Pushpa Vasant Khandelwal concerning the assessment year 2011-12. The appeal was directed against the order of the Commissioner of Income Tax (Appeals)-1, Nagpur. During the hearing, the assessee did not appear, but had previously submitted an application indicating her participation in the Vivad se Visvas Scheme - 2020, which led to the settlement of her dispute with the Income Tax Department. Consequently, the Departmental Representative did not object to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136132 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 29-09-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

।आयकर अपीलीय अिधकरण Ɋायपीठ नागपुर मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.273/NAG/2019 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 The Income Tax Officer, Ward-2, Akola. V s Smt.Pusha Vasant Khandelwal, Khandelwal Alankar Kendra, Gandhi Road, Akola – 444001. PAN: ACDPK 2001 J Appellant / Revenue Respondent /Assessee Assessee by None Revenue by Shri Sanjay Agrawal– DR Date of hearing 25/08/2023 Date of pronouncement 30/08/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Revenue i.e.ITO, Ward-2, Akola is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Nagpur dated 05.07.2019 for the A.Y.2011-12, emanating out of order under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (in short “the Act”). ITA No.273/NAG/2019 Smt. Pushpa Vasant Khandelwal [R] 2 2. The appeal came up hearing on 25 th Aug, 2023. At the time of hearing, no one appeared on behalf of the assessee. However, perusal of the record shows that the assessee submitted application in which he has submitted that the he has already been issued Form No.5 and settled dispute with Income Tax Department by availing the benefits of Vivad se Visvas Scheme -2020 (VSVS-20). The assessee further requested to withdraw the appeal. Ld.DR filed copy of Form No.5 issued by Pr.CIT, Nagpur on 27.12.2021 for A.Y.2011-12. 3. On the other hand the learned Departmental Representative (DR) accepted that assessee has filed Form No.5 which has been issued to the assessee and he has no objection, if the appeal of the Revenue is dismissed as withdrawn. 4. In the result, the appeal filed by the Revenue stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 30 th August, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 30 th Aug, 2023/ SGR* ITA No.273/NAG/2019 Smt. Pushpa Vasant Khandelwal [R] 3 आदेश कᳱ ᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध,आयकर अपीलीय अिधकरण, नागपुर बᱶच, नागपुर/ DR, ITAT, Bench, Nagpur. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.