RAJENDRA KUMAR KESARI, ALLAHABAD V. INCOME TAX OFFICER 1(3), ALLAHABAD

ITA 132/ALLD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1841 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH SMC ALLAHABAD [THROUGH PHYSICAL COURT] BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.132/ALLD/2019 ASSESSMENT YEAR: 2010-11 RAJENDRA KUMAR KESARI, BHARATGANJ, ALLAHABAD 211008 V. INCOME TAX OFFICER, WARD 1(3), ALLAHABAD TAN/PAN:AHLPK 4554D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRAVEEN GODBOLE, CA RESPONDENT BY: SHRI A.K. SINGH, CIT (DR) DATE OF HEARING: 25.02.2021 DATE OF PRONOUNCEMENT: 25.02.2021 O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 13.08.2019 OF CIT(A)-, ALLAHABAD FOR THE A.Y. 2010-11. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME AND THE APPLICATION OF THE ASSESSEE HAS BEEN APPROVED BY THE DEPARTMENT BY ISSUING FORM NO.5. THE ASSESSEE HAS ALSO FILED THE APPLICATION DATED 25.02.2021 FOR WITHDRAWAL OF THE APPEAL. LD. COUNSEL HAS REFERRED TO THE FORM NO.5 ISSUED BY THE PR. CIT (CENTRAL), LUCKNOW AND SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. ON THE OTHER HAND, THE LD. DR HAS NOT RAISED ANY OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO.132/ALLD/2019 RAJENDRA KUMAR KESARI 2 3. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME AND THE APPLICATION OF THE ASSESSEE HAVE BEEN CONSIDERED BY THE COMPETENT AUTHORITY BY ISSUING FORM NO.5, THEREFORE, THE PRESENT APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25/02/2021. SD/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 25/02/2021 AKS/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) - 4. CIT 5. DR -