Rama Shankar Singh, Varanasi V. ITO, Ward - 3(4), Varanasi

ITA 195/VNS/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0385 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA No.195/VNS/2019 Assessment Year: 2011-12 Sh. Rama Shankar Singh, L-2/186, Anand Vihar Colony, Varanasi-221002, U.P. PAN-CKJPS4629C v. Income Tax Officer, Ward-3(4), Varanasi (Appellant) (Respondent) Appellant by: Sh. Ashutosh Bhardwaj, Advocate Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 5.07.2022 Date of pronouncement: 5.07.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 03.06.2019 of CIT(A) for the assessment year 2011-12. The assessee has filed an application dated 04.07.2022 for withdrawal of the present appeal due to the reason that the assessee has opted for Vivad Se Vishwas Scheme, 2020 and the designated authority has issued Form No. 5. The assessee has also filed a copy of Form No. 5 issued by the designated authority on 23.02.2022. The learned AR of the assessee has thus pleaded that the appeal of the assessee may be allowed to be withdrawn. 2. On the other hand, the learned DR has raised no objection if the appeal of the assessee is dismissed as withdrawn. 3. I have considered the application of the assessee as well as Form No. 5 issued by the designated authority on 23.02.2022. The assessee opted for Vivad Se Vishwas Scheme, 2020 to settle its tax dispute and the competent authority has accepted the declaration of the assessee under Vivad Se Vishwas Scheme, ITA No.195/VNS/2019 Rama Shankar Singh 2 2020 and issued Form No. 5, wherein the details of the appeal in question has been given. Accordingly, in view of the fact that the assessee has already settled its tax dispute for the year under consideration under Vivad Se Vishwas Scheme, 2020, the present appeal of the assessee is allowed to be withdrawn and consequently stands dismissed. 4. In the result, the appeal of the assessee is dismissed being withdrawn in view of the settlement of the dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court after conclusion of hearing on 5.7.2022. Sd/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 5/7/2022 Varanasi Sh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A),Varanasi 4. CIT 5. DR By order Sr. P.S.