Income Tax Officer-2(3), Kanpur V. Smt. Renu Katiyar, Kanpur

ITA 125/LKW/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0943 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCHSMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 12 5 /LKW/20 20 ASSESSMENT YEAR: 2015 - 16 ITO WARD 2(3) KANPUR V. SMT. RENU KATIYAR 117/405, KRISHNA PURI CHAPPERA PULIA GALI NO.3, KANPUR TAN/PAN: AOKPK2000C (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI HARISH GIDWANI, D.R. RESPONDENT BY: APPLICATION FOR WITHDRAWAL OF APPEAL DATE OF HEARING: 21 06 2020 DATE OF PRONOUNCEMENT: 05 07 2020 O R D E R THIS IS REVENUES APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-I, KANPUR, DATED 16.11.2018, FOR ASSESSMENT YEAR 2015- 16. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATION, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 21.06.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED CERTIFICATE IN FORM NO.3 ON 27.01.2021 UNDER THE VIVAD SE VISHWAS SCHEME. A COPY OF SUCH FORM NO 3 HAS ALSO BEEN FILED. IT WAS CONTENDED THAT SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISWAS SCHEME AND TAX PAYABLE ON THE DEPARTMENTAL APPEAL HAS BEEN DEPOSITED, THEREFORE, THE APPEAL FILED BY THE DEPARTMENT MAY BE DISMISSED AS WITHDRAWN. LEARNED D. R. HAS NO OBJECTIONS. ACCORDINGLY, SINCE FORM NO. 3 HAS BEEN GENERATED IN PAGE 2 OF 2 DEPARTMENTAL APPEAL, THE APPEAL OF THE DEPARTMENT IS ORDERED TO BE DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05/07/2020. SD/ - [T.S. KAPOOR] ACCOUNTANT MEMBER DATED:05/07/2020 JJ: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR