Chaitanya Builders Pvt. Ltd., Hathras V. Pr.CIT , Central, Kanpur

ITA 116/LKW/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9773 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEELA CHOPRA
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 116/Lkw/2020 Assessment Year 2010-11 Pr. CIT, Central, Kanpur-208001 Vs. Chaitanya Builders Pvt. Ltd., 1059, Gali Tabela, Circular Road, Hatras- 204101 PAN – AAICS 0030K (Respondent) (Appellant) None (Application for Withdrawal under VSVS) Appellant by Smt. Sheela Chopra, CIT (DR) Respondent by 07/06/2022 Date of hearing 07/06/2022 Date of pronouncement O R D E R PER T.S. KAPOOR, A.M. This appeal has been filed by the assessee against the order of the ld. Pr. CIT(Central), Kanpur, dated 18.03.2019 for Assessment Year 2010-11. 2. During the course of hearing, it was noticed that the assessee has submitted an application received by the Registry of this Office on 06.06.2022 vide which it has been submitted that the assessee has opted for Vivad Se Viswas Scheme and Income Tax Department has passed Order in Form No.5 on 06.12.2021 for AY 2010-11 under Vivad Se Vishwas Scheme. The assessee has filed the copy of Form No.5, i.e., the order of the PCIT, for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. The prayer of the assessee is that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the assessee appeal has been deposited 2 and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the assessee may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the order has been passed by the PCIT, for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for A.Y. 2010-11, the appeal of the assessee is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. (Order pronounced in the open court on 07/06/2022) Sd/- Sd/- (A.D. Jain) (T.S. Kapoor) Vice President Accountant Member Aks – Dtd. 07/06/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar