Income Tax Officer-2(3), Kanpur V. Shri Pawan Agarwal (HUF), Kanpur

ITA 123/LKW/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8144 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION DISPOSED OF APPEAL
• Section: 143(3)

Judgement Text

I.T.A No.123/LKO/2020 1 ITO vs. PawanAgarwal (AY 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW “SMC” BENCH, LUCKNOW (Virtual Hearing) BEFORE SHRI SANJAY ARORA,ACCOUNTANT MEMBER I.T.A. No. 123/LKW/2020 Assessment Year: 2014-15 Income Tax Officer- 2(3), Kanpur vs. PawanAgarwal (HUF), C-441, Panki, Kanpur [PAN: AAHHP 5548K] (Appellant ) (Respondent) Appellant by ShriAjayKumar,Sr. DR Respondent by Application for disposed of appeal Date of hearing 18/11/2021 Date of pronouncement 18/11/2021 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue agitating the Order by the Commissioner of Income Tax (Appeals)-1, Kanpur (‘CIT(A)’ for short) dated 30.11.2018, allowing the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for assessment year (AY) 2014- 15 vide order dated 28.12.2016. 2. None appeared for and on behalf of the assessee-respondent when its’ appeal was called out for hearing. The learned counsel for the assessee, however, has, vide his application dated 13.11.2021, clarified that the assessee does not intend to prosecute his instant appeal, and has opted for settlement of its’ tax dispute with the Department under the Direct Tax Vivad se Vishwas Act, 2020 (DTVsV Act), and, consequently, seeks to withdraw its’ appeal. Certificate in Form-5 dated 28.9.2021, issued by the designated authority under the Act on the I.T.A No.123/LKO/2020 2 ITO vs. PawanAgarwal (AY 2014-15) conclusion of the proceedings there-under, signifying the settlement of the tax dispute under reference, is also enclosed along with. 3. In view of the foregoing, it is apparent that the assessee’s captioned appeal does not survive for adjudication by the Tribunal; the DTVsV Act itself providing for a vacation of the appeal before the appellate forum. I accordingly have no hesitation in, acceding to the assessee-appellants’ request, to which the ld. Sr. DR also did not raise any objection, permit the withdrawal of the said appeal. The assessee’s appeal, therefore, is dismissed as withdrawn/not maintainable. I decide accordingly. 4. In the result, the Revenue’s appeal is dismissed in the above terms. Order pronounced in the open Court on November18, 2021 Sd/- (Sanjay Arora) Accountant Member Dated: 18/11/2021 Aks Copy of the order forwarded to: Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File // True Copy //