Income Tax Officer-3(4), Kanpur V. Shri Ullaswahi, Kanpur

ITA 127/LKW/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0715 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 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. 127/Lkw/2020 Assessment Year 2014-15 Shri Ullash Wahi, 128/636, K-Block, Kidwai Nagar, Kanpur (U.P.) PAN –AAGPW9702M Vs. Income Tax Officer-3(4), Kanpur (Respondent) (Appellant) Application for disposal of appeal under VSVS Assessee by Shri Pankaj Sachan, DR Revenue by 30/05/2022 Date of hearing 31/05/2022 Date of pronouncement O R D E R PER T.S. KAPOOR, A.M. : This appeal has been filed by the Revenue against the order of ld. CIT(A)- 1, Kanpur dated 27.11.2018 pertaining to A.Y. 2014-15. 2. At the outset, it is noticed that the order u/s. 5(2) r.w.s. 6 of the DTVSVA has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears. Since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeal has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the Department is liable to be dismissed as withdrawn. The Ld. DR has no objection. Accordingly, since order has been passed by PCIT-1, Kanpur for full and final settlement of tax arrears u/s. 5(2) r.w.s. 6 of DTVSVA, 2020 for AY 2 2014-15, the appeal of the Department is ordered to be dismissed as withdrawn. 3. In the result, all the appeals of the Revenue are dismissed. (Order pronounced in the open court on 31/05/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 31/05/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar