Umesh Chandra Singh, Gorakhpur V. ITO, Ward - 2(3), Gorakhpur

ITA 239/VNS/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6179 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARVIND SHUKLA
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA No.239/VNS/2019 Assessment Year: 2010-11 Umesh Chandra Singh, Satya Marg, Behind Gramin Bank, Mohaddipur, Gorakhpur PAN-AFUPS7828D v. Income Tax Officer, Ward-2(3), Gorakhpur (Appellant) (Respondent) Appellant by: Sh. Arvind Shukla & Sh. Ashish Zafar, Advs Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 23.03.2022 Date of pronouncement: 23.03.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 24.9.2019 of CIT(A), Gorakhpur for the assessment year 2010-11. The assessee has filed an application dated 5.3.2022 for withdrawal of the present appeal in view of the settlement of the tax dispute under Vivad Se Vishwas Scheme, 2020. The assessee has also filed a copy of Form Nos. 3, 4 and 5 issued under Vivad Se Vishwas Rules, 2020. 2. The learned DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn as the assessee has settled its tax dispute under Vivad Se Vishwas Scheme, 2020, for the year under consideration. 3. It is noted that the competent authority has issued Form No. 5 dated 16.11.2021 accepting the declaration of the assessee towards full and final settlement of tax disputes for the year under consideration. Accordingly, the present appeal of the assessee is allowed to be withdrawn and consequentially the same is dismissed being withdrawn. ITA No. 239/VNS/2019 Umesh Chandra Singh 2 4. In the result the appeal of the assessee is dismissed being withdrawn pursuant to the settlement of tax dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court after conclusion of hearing on 23.03.2022. Sd/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 23/03/2022 Varanasi Sh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A),Varanasi 4. CIT 5. DR By order Assistant Registrar