ABC INDUSTRIES, MIRZAPUR V. ASST. COMMISSIONER OF INCOME TAX RANGE-3 , MIRZAPUR

ITA 147/ALLD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3977 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-04-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 26-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER THROUGH VIRTUAL COURT ITA NO.147/ALLD/2019 AND ITA NO. 148/ALLD/2019 ASSESSMENT YEAR: 2006-07&2009-10 ABC INDUSTRIES, VILL-TIKARA, NAKHARA ROAD, MIRZAPUR V. ASST. COMMISSIONER OF INCOME TAX RANGE-III, MIRZAPUR. PAN: AAGFA3494A (APPELLANT) (RESPONDENT) APPELLANT BY: MR. ASHISH BANSAL ADV. RESPONDENT BY: A.K.SINGH SR. DR. DATE OF HEARING: 31.05.2021 DATE OF PRONOUNCEMENT: 31.05.2021 O R D E R PER BENCH: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF CIT (APPEALS) BOTH DATED 06.08.2019 FOR THE ASSESSMENT YEAR 2006-07 AND 2009- 10 RESPECTIVELY. 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWASH SCHEME-2020 AND THEREFORE, DOES NOT WANT TO PURSUE THESE TWO APPEALS. HE HAS FILED THE APPLICATIONS DATED 29 TH MAY 2021 IN THIS RESPECT WHEREBY THE ASSESSEE HAS PRAYED FOR WITHDRAWL OF THESE APPEALS. HE HAS ALSO REFERRED TO FORM NO. 3 ISSUED BY THE COMPETENT AUTHORITY UNDER VIVAD SE VISHWAS SCHEME-2020 AND COPIES OF FORM NO. 3 HAS BEEN PLACED ON RECORD ALONG WITH THE APPLICATIONS FOR WITHDRAWL. THUS, THE LD. AR HAS PLEADED THAT THESE TWO APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN AND THE SAME MAY BE DISMISSED AS ITA NO.147/ALLD/2019 & 148/ALLD/2019 ABC INDUSTRIES MIRZAPUR ASSESSMENT YEAR: 2006-07 & 2009-10 2 WITHDRAWN. THE LD. DR HAS RAISED NO OBJECTION IF THESE TWO APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF TAX DISPUTES UNDER VIVAD SE VISHWASH SHCME-2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORMS NO. 3 DATED 12.04.2021, WE ALLOW THE REQUEST OF THE ASSESSEE TO WITHDRAW THE PRESENT APPEALS. HENCE, THE PRESENT APPEALS OF THE ASSESSEE STAND DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006- 07 AND 2009-10 ARE DISMISSED AS WITHDRAWN ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020. ORDER PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 31.05.2021 AT THE TIME OF HEARING. SD/- SD/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/05/2021 COPY FORWARDED TO: 1. APPELLANT ABC INDUSTRIES, VILL-TIKARA NAKHARA ROAD, MIRZAPUR 2. RESPONDENT 1) ASST. COMMISSIONER OF INCOME TAX RANGE-III MIRZAPUR 3. CIT(A) AAYAKAR BHAWAN, CIVIL LINES, ALLAHABAD 4. CIT-ALLAHABAD, U.P. 5. DR THE SR. DR, AAYAKAR BHAWAN, CIVIL LINES, ALLAHABAD, U.P. BY ORDER ASSISTANT REGISTRAR