Jai Shankar Gupta, Ballia V. ITO, range - 2(4), Ballia

ITA 219/VNS/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9633 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARVIND SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI (THROUGH VIRTUAL COURT) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA No.219/VNS/2019 Assessment Year: 2015-16 Jai Shankar Gupta, Prop. Jai Traders, Sikandarpur, Ballia, Uttar Pradesh PAN-ATBPG7517J v. Income Tax Officer, Range-2(4), Ballia, U.P. (Appellant) (Respondent) Appellant by: Mr. Arvind Shukla, Adv 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 16.08.2019 of CIT(A) for the assessment year 2015-16. The assessee has filed an application dated 24.01.2022 seeking withdrawal of this appeal in view of the settlement of dispute under Vivad Se Vishwas Scheme, 2020. The assessee has also attached Form No. 3 issued by the Designated Authority dated 12 th April, 2021. 2. The learned DR has raised no objection if the appeal of the assessee is dismissed as withdrawn. 3. Having considered the Form No. 3 dated 12 th April, 2021 issued by the Designated Authority, it is noted that a refund of Rs. 33,858/- has been determined under Vivad Se Vishwas Scheme, 2020 and the assessee has not disputed the said refund amount which is issued in Form No. 3 based on the credit of the tax given as per the report of the Assessing Officer. Accordingly, when the assessee has opted for Vivad Se Vishwas Scheme, 2020 for the settlement of tax disputes / liabilities and the ITA No.219/VNS/2019 Jai Shankar Gupta 2 Designated Authority has issued the Form No. 3 determining the refund of Rs. 33,858/- then the request of the assessee for withdrawal of the present appeal is accepted. Hence, the present appeal of the assessee is dismissed being withdrawn. 4. In the result, the appeal of the assessee is dismissed being withdrawn as the assessee has opted for Vivad Se Vishwas Scheme, 2020. 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