Income Tax Officer-3(3), Kanpur V. Shri Rishabh Jain, Kanpur

ITA 155/LKW/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7138 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-06-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 20-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 155/LKW/2020 A.Y. 2015-16 SHRI RISHABH JAIN, 16/69, AAYAKAR BHAWAN, CIVIL LINES, KANPUR PAN AJQPJ 0448J VS. INCOME TAX OFFICER-3(3), KANPUR (RESPONDENT) (APPELLANT) SHRI HARISH GIDWANI, DR APPELLANT BY SHRI ABHINAV MEHROTRA RESPONDENT BY 25/08/2021 DATE OF HEARING 26/08/2021 DATE OF PRONOUNCEMENT O R D E R THIS IS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 AGAINST THE ORDER OF THE LD. CIT(A)-I, KANPUR DATED 19.11.2018. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATION, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 01.06.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR-1 HAS ISSUED A CERTIFICATE IN FORM NO.3 ON 04.11.2020 AND FORM NO.5 ON 09.12.2020 UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, THE ASSESSEE WANTS THE REVENUE TO WITHDRAW THE APPEAL. LD. DR HAS NO OBJECTION IN WITHDRAWING THE APPEAL. FINDING THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS 2 SCHEME & HAS BEEN ISSUED FORM NOS.3 & 5, I PERMIT THE REVENUE TO WITHDRAW THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 26/08/2021) SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER AKS DTD. 26/08/2021 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