Income Tax Officer-3(4), Kanpur V. Shri Sanjay Kumar Gupta, HUF, Kanpur

ITA 162/LKW/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6902 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APPLICATION DISPOSAL APPEAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 162/LKW/2020 ASSESSMENT YEAR 2014-15 M/S SANJAY KUMAR GUPTA HUF, 105/693, N BHANNANA, PURWA, KANPUR PAN: AALHS 7129E VS. INCOME TAX OFFICER-3(4), KANPUR (RESPONDENT) (APPELLANT) SHRI AJAY KUMAR, DR APPELLANT BY APPLICATION FOR DISPOSAL APPEAL RESPONDENT BY 29/07/2021 DATE OF HEARING 10/08/2021 DATE OF PRONOUNCEMENT O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A)-1, KANPUR DATED 30.11.2018 PERTAINING TO ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, IT WAS NOTICED THAT THE ASSESSEE HAS SUBMITTED APPLICATION, RECEIVED BY THE REGISTRY OF THIS OFFICE ON 28.06.2021, VIDE WHICH IT HAS BEEN SUBMITTED THAT THE PRINCIPAL COMMISSIONER OF INCOME TAX, KANPUR-1 HAS ISSUED A CERTIFICATE IN FORM NO.5 ON 13.05.2021 UNDER THE VIVAD SE VISHWAS SCHEME, THEREFORE, IT WAS SUBMITTED THAT THE APPEAL FILED BY REVENUE BE DISMISSED AS WITHDRAWN LD. DR HAS NO OBJECTION. ACCORDINGLY, I DISMISS THE 2 APPEAL FILED BY REVENUE AS WITHDRAWN IN VIEW OF THE SETTLEMENT MADE BY ASSESSEE UNDER VIVAD SE VISHWAS SCHEME. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 10/08/2021) SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER AKS DTD. 10/08/2021 COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER