Joint Commissioner of Income Tax, Special Range, Kanpur V. Shri Sanjeev Sanghi, Kanpur

ITA 145/LKW/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0489 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Assessee Lawyers: P K KAPOOR
• Section: 5(2); 13; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO S . 145&146 /LKW/ 2019 ASSESSMENT YEAR: 2014 - 15 & 2015 - 16 JOINT CIT SPECIAL RANGE KANPUR V. M/S SANJEEV SANGHI 79/80, LATOUCHE ROAD KANPUR TAN/PAN: ABTPS2464 (APP ELL ANT) (RESPONDENT) C.O. NOS. 19 & 20/LKW/2019 [ARISING OUT OF ITA NOS.145&146/LKW/2019] ASSESSMENT YEAR: 2014 - 15 & 2015 - 16 M/S SANJEEV SANGHI 79/80, LATOUCHE ROAD KANPUR V. JOINT CIT SPECIAL RANGE KANPUR TAN/PAN: ABTPS2464 ( CROSS - OBJECTOR ) (RESPONDENT) DEPARTMENT BY: SHRI HARISH GIDWANI, D.R. ASSESSEE BY: SHRI P. K. KAPOOR, C.A. DATE OF HEARING: 13 0 7 20 2 1 DATE OF PRONOUNCEMENT: 14 0 7 20 2 1 O R D E R PER A.D. JAIN, V.P.: THESE ARE REVENUES APPEALS AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-I, KANPUR, DATED 22.11.2018, FOR ASSESSMENT YEARS 2014-15 & 2015-16. THE ASSESSEE HAS ALSO FILED CROSS OBJECTIONS FOR BOTH THE ASSESSMENT YEARS. PAGE 2 OF 3 2. THERE IS A DELAY OF 164 DAYS IN FILING OF THE CROSS OBJECTIONS. AS PER THE APPLICATION FOR CONDONATION OF DELAY, SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE, SHRI SANJEV SANGHI, WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR DELAY IN FILING OF THE CROSS OBJECTIONS. ACCORDINGLY, WE CONDONE THE DELAY AND ADMIT THE CROSS OBJECTIONS FOR HEARING. 3. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATIONS DATED 06.07.2021, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 08.07.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR HAS ISSUED CERTIFICATES IN FORM NO.3 ON 04.11.2020 UNDER THE VIVAD SE VISHWAS SCHEME. THE COPIES OF SUCH FORMS HAVE ALSO BEEN FILED. THE ASSESSEE HAS ALSO FILED THE COPIES OF CHALLAN RECEIPTS AND FORM NO.5, I.E. THE ORDER OF THE PCIT, KANPUR-1 FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 5(2) READ WITH SECTION 6 OF THE DTVSVA, 2020. IT WAS CONTENDED THAT SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISWAS SCHEME AND TAX PAYABLE ON THE DEPARTMENTAL APPEALS HAS BEEN DEPOSITED AND ORDERS FOR FINAL SETTLEMENT OF TAX ARREARS HAVE BEEN PASSED BY THE DESIGNATED AUTHORITY, THEREFORE, THE APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED AS WITHDRAWN. THE LD. D. R. HAS NO OBJECTIONS. ACCORDINGLY, SINCE FORMS NO. 3 HAVE BEEN GENERATED IN THE DEPARTMENTAL APPEALS, THE APPEALS OF THE DEPARTMENT ARE ORDERED TO BE DISMISSED AS WITHDRAWN. 4. THE ASSESSEE HAS MOVED APPLICATIONS DATED 6.7.2021 STATING THEREIN THAT AS A CONSEQUENCE OF SETTLEMENT OF REVENUES APPEALS UNDER DTVSVA, 2020, THE CROSS OBJECTIONS FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS AND HENCE THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE SAME. THE LD. D.R. HAS NO OBJECTION PAGE 3 OF 3 TO SUCH REQUEST. IN THE LIGHT OF THE REQUEST OF THE ASSESSEE, THE CROSS OBJECTIONS ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEALS OF THE REVENUE AS WELL AS THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/07/2021. SD/ - SD/ - [T. S. KAPOOR] VICE PRESIDENT ACCOUNTANT MEMBER [A. D. JAIN] DATED:14/07/2021 JJ: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR