Income Tax Officer-3(1), Kanpur V. Smt. Babita Jain, Kanpur

ITA 177/LKW/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0130 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 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. 177/Lkw/2020 Assessment Year 2014-15 Smt. Babita Jain, 603, Nageshwar Villa, 7/190, Swaroop Nagar, Kanpur PAN AEOPJ9492B Vs. Income Tax Officer-3(1), Kanpur (Respondent) (Appellant) None Appellant by Shri Amit Nigam, DR Respondent by 12/01/2022 Date of hearing 17/01/2022 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 19.11.2018. 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has been passed by the designated authority, therefore, the appeal filed by the Department is liable to be dismissed as withdrawn.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. 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arrears u/s. 5(2) r.w.s. 6 of DTVSVA, 2020 for AY 2 2014-15, the appeal of the Department is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn.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 17/01/2022) Sd/- (T.S. Kapoor) Accountant Member Aks – Dtd. 17/01/2022 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