Manvendra Pratap Singh, Varanasi V. ITO, Ward - 1(3), Varanasi

ITA 196/VNS/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9718 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2022
• 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

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI (THROUGH VIRTUAL COURT) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA No.196/VNS/2019 Assessment Year: 2011-12 Shri Manvendra Pratap Singh, L-2/186, Anand Vihar Colony, Varanasi-221002, U.P. PAN-CKJPS3357P v. Income Tax Officer, Ward-1(3), Varanasi (Appellant) (Respondent) Appellant by: None Respondent by: Mr. Amit Nigam, Sr. DR Date of hearing: 25.01.2022 Date of pronouncement: 25.01.2022 O R D E R PER 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 20111-12. The assessee has filed an application dated 22.01.2022 alongwith Form No. 3 issued by the Designated Authority under Vivad Se Vishwas Scheme, 2020. The assessee is seeking the withdrawal of the present appeal as the assessee has already opted for Vivad Se Vishwas Scheme, 2020 to settle the tax dispute for the year under consideration. 2. The learned DR has raised no objection if the appeal of the assessee is dismissed as withdrawn. 3. On perusal of Form No. 3 dated 21.12.2020 issued by the Designated Authority, it is noted that nil tax liability has been determined by the Designated Authority while issuing the Form No. 3 as the assessee already paid the due tax at the time of filing the declaration under Form Nos. 1 & 2. Accordingly, once the Form ITA No.196/VNS/2019 Sh. Manvendra Pratap Singh 2 No. 3 is issued by the Designated Authority determining nil tax liability then the request of the withdrawal of the present appeal is accepted. 4. In the result, the appeal of the assessee is dismissed being withdrawn as the assessee has opted for Vivad Se Vishwas Scheme, 2020 to settle the tax dispute. Order pronounced in the open Court on 25.01.2022 through video conferencing. Sd/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 25/01/2022 Allahabad Sh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A), Allahabad 4. CIT 5. DR By order Assistant Registrar