Smt. Vijma Yadav, Allahabad V. ITO, Allahabad

ITA 238/ALLD/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1850 (ITAT-ALLAHABAD)
• Duration Of Justice: 5 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH , ALLAHABAD ( THROUGH VIRTUAL COURT), BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER ITA NO.238/ALLD/2015 ASSESSMENT YEAR: 2008 - 09 MR S . VIJMA YADAV 172, ASHOK, NAGAR, ALLAHABAD - 211001 U.P. V. THE INCOME - TAX OFFICER RANGE 1(4) ALLAHABAD - 211001 , U.P. PAN: ABTPY8740K (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI TANMAY SADH, ADVOCATE RESPONDENT BY: SHRI A.K.SINGH, SR. DR) DATE OF HEARING: 08 . 03 . 2021 DATE OF PRONOUNCEMENT: 08.03 .2021 O R D E R PER SHRI RAMIT KOCHAR , ACCOUNTANT MEMBER: THIS APPEAL, FILED BY ASSESSEE, BEING ITA NO. 2 38/ALLD/2015 , IS D IRECTED AGAINST APPELLATE ORDER DATED 13.02.2015 IN APPEAL NO. 57/ITO/R - I(4)/ALLD/11 - 12 PASSED BY LEARNED COMMIS SIONER OF INCOME TAX (APPEALS ) , ALLAHABAD, U.P.( HEREINAFTER CALLED 'THE CIT(A)'), FOR ASSESSMENT Y EAR( AY )2008 - 09 , THE APPELLATE PROCEEDINGS HAD ARISEN BEFORE LEARNED CIT(A) FROM ASSESSMENT ORDER DATED 31.12.2010 PASSED BY LEARNED ASSESSING OFF ICER (HEREINAFTER CALLED 'THE AO') U/S 144 OF THE INCOME - TAX ACT , 1961 (HEREINAFTER CALLED 'THE ACT') FOR AY: 2008 - 09 . WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED BEFORE THE BENCH THAT THAT THE ASSESSEE HAS APPROACHED DEPARTMENT TO SETTLE ITS OUTSTANDING ITA NO.238/ALLD/2015 MRS. VIJMA YADAV ASSESSMENT YEAR: 2008 - 09 2 TAX LIABILITIES /DISPUTES PERTAINING TO THE APPEAL , IN QUESTION , UNDER VIVAD SE VISWAS S CHEME 2020 ( HEREINAFTER CALLED VSVS, 2020 ) . THE LD. COUNSEL FOR THE ASSESSEE FURTHER STATED THAT THE DEPARTMENT HAS APPROVED APPLICATION OF THE ASSESSEE UNDER VSVS, 2020 AND ISSUED FORM NO.3 BEARING ACKNOWLEDGMENT NUMBER 241530070050221 , DATED 05.02.20 21 . THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO FILED WRITTEN LETTER DATED 07.03.2021 ALONG WITH COPY OF FORM NO. 3 ISSUED BY DEPARTMENT UNDER VSVS, 2020 TO THE ASSESSEE AND PRAYERS ARE MADE TO DISMISS THIS APPEAL FILED BY THE ASSESSEE ON THE GROUNDS THA T THE ASSESSEE WISH TO SETTLE THE LITIGATION WITH DEPARTMENT UNDER THE VSVS SCHEME 2020 AVAILED BY THE ASSESSEE. THE SAID LETTER WITH ENCLOSURE IS PLACED ON RECORD IN FILE. THE LD. DR DID NOT OBJECT TO DISMISSAL OF THE APPEAL FILED BY THE ASSESSEE ON THE GROUNDS THAT THE ASSESSEE IS AVAILING THE VSVS SCHEME OF THE DEPARTMENT TO SETTLE LITIGATION/DISPUTES WITH DEPARTMENT. 3. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE HAS MADE THE PRAYERS FOR WITHDRAWAL OF HER APPEAL FILED WIT H THE TRIBUNAL ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020 AND REVENUE HAVING CONFIRMED THE FACT OF THE SAME AS DETAILED ABOVE , THE ASSESSEE IS HEREBY ALLOWED TO WITHDRAW HIS APPEAL IN ITA NO. 238/ALL/2015 FOR AY: 2008 - 09 , AND CON SEQUENTLY THE SAME IS DISMISSED AS BEING WITHDRAWN. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 08 /03 /2021 THROUGH VIDEO CONFERENCING IN THE PRESENCE OF BOTH THE PARTIES . SD/ - SD/ - [ VIJAY PAL RAO ] [ RAMIT KOCHAR ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08 /03 /2021 ITA NO.238/ALLD/2015 MRS. VIJMA YADAV ASSESSMENT YEAR: 2008 - 09 3 COPY FORWARDED TO: 1. APPELLANT MRS. VIJMA YADAV 2. RESPONDENT ITO 1(4), ALLAHABAD, U.P. 3. CIT(A) AAYAKAR BHAWAN, CIVIL LINES, ALLAHABAD 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR