Joint Commissioner of Income Tax (OSD), Circle-3, Kanpur V. Shri Rahul Jain, Kanpur

ITA 165/LKW/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1866 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW [Through Virtual Court] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 165/Lkw/2020 Assessment Year 2014-15 Shri Rahul Jain, 7/190, Flat No.603, Nageshwar Villa, Swaroop Nagar, Kanpur PAN AQFPJ0596D Vs. JCIT(OSD), Circle-3, Kanpur (Respondent) (Appellant) None (Application for withdrawal of appeal) Appellant by Shri Harish Gidwani, DR Respondent by 04/01/2022 Date of hearing 04/01/2022 Date of pronouncement O R D E R This is Revenue’s appeal for Assessment Year 2014-15 against the order of the ld. CIT(A)-I, Kanpur dated 20.11.2018. 2. At the outset, it is noticed that the order u/s. 5(2) r.w.s. 6 of the DTVSVA has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears. Since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the Departmental appeal has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the Department is liable to be dismissed as withdrawn. The Ld. DR has no objection. 2 Accordingly, since order has been passed by PCIT-1, Kanpur for full and final settlement of tax arrears u/s. 5(2) r.w.s. 6 of DTVSVA, 2020 for AY 2014-15, the appeal of the Department is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn. (Order Pronounced in the open Court on 04/01/2022) Sd/- (T.S. Kapoor) Accountant Member Aks – Dtd. 04/01/2022 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