Income Tax Officer- 2(3), Kanpur V. Smt. Ragini Tripathi, Kanpur

ITA 121/LKW/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6367 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 121& 122/LKW/2020 A.YS. 2014-15 & 2015-16 SMT. RAGINI TRIPATHI, 117/M/5, KAKADEO, RATANKRITI APARTMENT, KANPUR PAN ACCPT 8157F VS. INCOME TAX OFFICER-2(3), KANPUR PAN ADNPT 5831C (RESPONDENT) (APPELLANT) SHRI AJAY KUMAR, DR APPELLANT BY NONE (APPLICATION FOR DISPOSAL OF APPEALS) RESPONDENT BY 07/07/2021 DATE OF HEARING 08 /07/2021 DATE OF PRONOUNCEMENT O R D E R BOTH THE APPEALS FILED BY THE REVENUE ARE AGAINST THE SEPARATE ORDER OF LD. CIT(A), KANPUR DATED 20.11.2018 & 26.11.2018 RESPECTIVELY, PERTAINING TO ASSESSMENT YEARS 2014-15 & 2015-16. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATIONS, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 06.07.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX, KANPUR-1 HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 30.01.2021 UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS THE REVENUE TO WITHDRAW THE APPEALS. LD. DR HAS 2 NO OBJECTION IN WITHDRAWING THE APPEALS. FINDING THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME & HAS BEEN ISSUED FORM NO.3, I PERMIT THE REVENUE TO WITHDRAW THE APPEALS. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/07/2021) SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER AKS DTD. 08 /07/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR