THDC Education Management Board, Rishikesh V. ITO (E), Dehradun

ITA 3233/DEL/2019

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3334 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 11-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

1 ITA no. 3233/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3233/DEL/2019 Assessment Year: 2015-16 THDC Education Management Board, Pragatipuram, ByPass Road, Rishikesh. PAN- AAATT9588N Vs Income-tax Officer (Exemptions), Dehradun. APPELLANT RESPONDENT Assessee represented by None Department represented by Shri A.S. Rana, Sr. DR Date of hearing 11.03.2024 Date of pronouncement 11.03.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 28.02.2019 passed by the Commissioner of Income Tax (Appeals), Dehradun (hereinafter referred as “learned First Appellate Authority” or in short “FAA”), in Appeal no. 10373/CIT(A)/DN/2017-18, for the assessment year 2015-16, arising out of the assessment order dated 12.12.2017 u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred as the “Act”), passed by the Income Tax Officer (Exemptions), Dehradun, (hereinafter referred in short as “Ld. AO”). 2. No one put in appearance on behalf of the assessee at the hearing. However, assessee has filed an application dated 08.03.2024 mentioning that the issue involved in the present appeal has been settled under VIVAD SE VISHWAS 2 ITA no. 3233/Del/2019 SCHEME, 2020. In support of its contention, a copy of Form No. 5, order for full and final settlement of tax arrears under the aforesaid scheme is also filed. 3. In view of above and in absence of any objection from the side of the Ld. D.R, the dispute in question having been settled under VIVAD SE VISHWAS SCHEME, 2020, nothing remains for adjudication in the present appeal. Consequently, appeal of the assessee is dismissed. Order pronounced in the Open Court on 11.03.2024. Sd/- Sd/- (M. BALAGANESH) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI