Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 0619 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 5 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-07-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
14-07-2021
Assessment Year
2013-2014
Appeal Filed On
07-02-2019
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 NOS. 150 & 151/LKW/2019 ASSESSMENT YEARS 2013-14 & 2014-15 M/S LOHIA CORP. LTD., D-3/A, PANKI INDUSTRIAL ESTATE, KANPUR PAN AAACL 2470J VS. ACIT-4, KANPUR (RESPONDENT) (APPELLANT) SMT. SHEELA CHOPRA, CIT(DR) APPELLANT BY NONE (APPLICATION FOR WITHDRAWAL) RESPONDENT BY 14/07/2021 DATE OF HEARING 14/07/2021 DATE OF PRONOUNCEMENT O R D E R PER A.D. JAIN, V.P.: THESE ARE REVENUES APPEALS FOR ASSESSMENT YEARS 2013-14 AND 2014-15 AGAINST THE ORDERS OF THE LD. CIT(A)-II, KANPUR DATED 20.11.2018 AND 22.11.2018 RESPECTIVELY. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATIONS, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 13.07.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR-1 HAS ISSUED CERTIFICATES IN FORM NO.3 ON 02.02.2021 UNDER THE VIVAD SE VISHWAS SCHEME. THE COPIES OF SUCH FORMS HAVE ALSO BEEN FILED. THE ASSESSEE HAS ALSO FILED THE COPIES OF FORM NO.5, I.E. THE 2 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HAVE BEEN PASSED BY THE DESIGNATED AUTHORITY, THEREFORE, THE APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED AS WITHDRAWN.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 ID. 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NO. 3 HAVE BEEN GENERATED IN THE DEPARTMENTAL APPEALS, THE APPEALS OF THE DEPARTMENT ARE ORDERED TO BE DISMISSED AS WITHDRAWN. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 14/07/2021) SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER VICE PRESIDENT AKS DTD. 14/07/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR
