Pramod Kumar Rauniyar, Maharajganj V. Dy. CIT, Range - 1, , Gorakhpur

ITA 172/VNS/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1491 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE HON’BLE SH. VIJAY PAL RAO, JUDICIAL MEMBER AND HON’BLE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.172/VNS/2019 Assessment Year: 2015-16 Pramod Kumar Rauniyar, Ward No. 8, Jaiprakash Nagar, Maharajganj, U.P. PAN-AVKPR2838N v. Dy. CIT, Range-1, Gorakhpur (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 23.05.2022 Date of pronouncement: 23.05.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 9.5.2019 of CIT(A), Gorakhpur for the assessment year 2015-16. The assessee has filed an application for withdrawal of this appeal in view of settlement of tax dispute under Vivad Se Vishwas Scheme, 2020. The assessee has also filed a copy of Form No. 5 issued by the competent authority on 13.12.2021. 2. The learned DR has raised no objection if the appeal of the assessee is dismissed as withdrawn. 3. We note that the assessee has opted for Vivad Se Vishwas Scheme, 2020 to settle the tax dispute for the assessment year under consideration. The competent authority issued Form No. 3 on 27.03.2021 and consequently the assessee submitted Form No. 4 on 3.9.2021. Now the competent authority has issued Form No. 5 on 13.12.2021. From the perusal of Form No. 5 issued by the competent authority, it is clear that the tax liability was determined at Rs. ITA No.172/VNS/2019 2 764047/- vide Form No. 3 issued on 27.3.2021 which was paid by the assessee towards full and final settlement of the tax arrears before Form No. 4 submitted on 3.9.2021. Accordingly, the tax dispute for the year under consideration has been settled and the competent authority has accepted the declaration of the assessee towards full and final settlement of tax by issuing Form No. 5. Hence, the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed. 4. In the result, the appeal of the assessee is dismissed being withdrawn in view of the settlement of tax dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court on conclusion of hearing on 23.05.2022. Sd/- Sd/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/05/2022 Varanasi Sh Copy forwarded to: 1. Appellant-Pramod Kumar Rauniyar 2. Respondent- Dy. CIT, Range-1, Gorakhpur 3. CIT(A),Varanasi 4. CIT- 5. DR- By order Sr. P.S. ITA No.172/VNS/2019 3