Hemlata Pandey, Maharajganj V. Income Tax Officer, Maharajganj

ITA 235/ALLD/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9715 (ITAT-VARANASI)
• Duration Of Justice: 3 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT “(SMC)” BENCH, VARANSAI (Through Virtual Court) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA No.235/ALLD/2018 Assessment Year: 2014-15 Smt. Hemlata Pandey, Mithaura Bazar, Nichllaul, Maharajganj- 273307 v. Income Tax Officer, Maharajganj PAN:ABDXPP7676L (Appellant) (Respondent) Appellant by: None Respondent by: Shri Amit Nigam, Sr. DR Date of hearing: 24.01.2022 Date of pronouncement: 25.01.2022 O R D E R This appeal by the assessee is directed against the order dated 16 th January, 2018 of CIT(A) for the assessment year 2014-15. 2. At the time of hearing, the Ld. AR of the assessee has filed a letter dated 3 rd January, 2022 on behalf of the assessee with the prayer that the assessee has opted for Vivad-Se-Viswas Scheme, 2020 to settle the tax dispute for the year under consideration for which the department has issued Form No. 3 and thereafter the assessee has also submitted Form No 4 with payment of the tax as determined under the Vivad-se-Viswas Scheme,2020. 3. Accordingly, the assessee prayed for withdrawal of the present appeal in view of the Vivad-se-Viswas Scheme, 2020 opted by the assessee. The Ld. DR has raised no objection of the present appeal is dismissed as withdrawn. ITA No.235/ALLD/2018 Assessment Year: 2014-15 2 4. Having considered the application /letter Dt. 23rd January, 2022 filed on behalf of the assessee along with an application dated 11 th January, 2022 of the assessee as well as Form No 3 issued by the Designated Authority, it is noted that the assessee has opted for Vivad-Se-Viswas Scheme, 2020 to settle the tax dispute for the year under consideration. The assessee has further stated that in response to Form No. 3, the assessee has submitted Form No. 4 and paid the requisite tax amount. 5. Accordingly, when the assessee has opted for Vivad-se-Vishwas Schem, 2020 to settle the income tax dispute for the year under consideration by filing declaration in Form Nos. 1 and 2 and thereafter the Designated Authority issued Form No. 3 dated 9 th Feb., 2021, which is followed by the submission of Form No. 4, the prayer of the assessee for withdrawal of present appeal is allowed. Hence, the present appeal of the assessee is dismissed being withdrawn on account of opting for Vivad-Se-Vishwas Scheme, 2020. It is clarified that if the tax dispute is finally not settled under Vivad- Se-Viswas Scheme, 2020, the parties are at liberty to get this appeal revived. 6. In the result, the appeal is dismissed being withdrawn due to Vivad-Se-Vishwa Scheme, 2020 opted by the assessee. Order pronounced in the open Court through video conferencing on 25.01.2022 at the time of hearing. Sd/-Sd/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 25/01/2022 Kd/- Copy forwarded to: ITA No.235/ALLD/2018 Assessment Year: 2014-15 3 1. Appellant – 2. Respondent – 3. CIT(A) – 4. CIT- 5. DR – By order Assistant Registrar