RAVINDRA KUMAR KESARWANI, ALLAHABAD V. INCOME TAX OFFICER WARD 1(3), ALLAHABAD

ITA 164/ALLD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0022 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH SMC ALLAHABAD [ THROUGH PHYSICAL COURT ] BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I . T . A . NO . 164 /ALLD/20 19 ASSESSMENT YEAR: 20 10 - 11 RAVINDRA KUMAR KESARWANI, BHARATGANJ, ALLAHABAD - 211003 V S . INCOME TAX OFFICER, WARD 1(3 ), AAYAKAR BHAWAN, 38, M.G. MARG, CIVIL LINES, ALLAHABAD - 211001 PAN: ALNPK6235D (APPELLANT) (RESPONDENT) APPELLANT BY SHRI PRAVEEN GODBOLE, CA RESPONDENT BY SHRI A.K. SINGH, SR. D.R. DATE OF HEARING 15 /03/2021 DATE OF PRONOUNCEMENT 15 /03 / 2021 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23.10 .2019 OF CIT(A) ARISING FROM PENALTY ORDER PASSED U/S 271 (1) (C) OF ACT FOR THE ASSESSMENT YEAR 2010 - 11 . 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PURSUE THIS APPEAL AS THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME - 2020 . THE LD. AR HAS POINTED OUT THAT THE COMPETENT AUTHORITY HAS ALREADY ISSUE D FORM NO. 3 WHICH COVERS THE DISPUTE INVOLVED IN THE QUANTUM APPEAL AS WELL AS PRESENT PENALTY APPEAL . THE QUANTUM APPEAL OF THE ASSESSEE WAS ALREADY DISMISSED AS WITHDRAWN VIDE ORDER DATED 25.02.2021 IN I.T. ACT NO. 133/ALLD/2019. THUS, THE LD. AR HAS SU BMITTED THAT THE PRESENT APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE I.T.A. NO. 164 /ALLD/20 19 2 WITHDRAWN. THE LD. DR HAS RAISED NO OBJECTION IF THE PRESENT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VI SHWAS SCHEME 2020 TO SETTLE THE DISPUTE FOR THE YEAR UNDER CONSIDERATION INCLUDING THE PENALTY LEVIED U/S 271 (1) (C) OF THE ACT AND THE DESIGNATED AUTHORITY HAS ISSUED FORM NO. 3 DATED 15.02.2021 . THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL I S ALLOWED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2021. SD/ - ( VIJAY PAL RAO ) ALLAHABAD JUDICIAL MEMBER DATED: 15 /0 3 /2021 A.K., PS COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR , I.T.A.T. 6. GUARD FILE BY ORDER TRUE COPY (I.T.A.T. ALLAHABAD)