UMESH KUMAR SINDHI, ALLAHABAD V. CIT, CENTRAL CIRCLE, ALLAHABAD

ITA 251/ALLD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2522 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAMITA
• Section: 153C

Judgement Text

IN THE 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.251/ALLD/2017 ASSESSMENT YEAR: 2009-10 SHRI UMESH KUMAR SINDHI 11-A/2, DAUD NAGAR, NAINI, ALLAHABAD. V. CIT, CENTRAL CIRCLE, ALLAHABAD PAN: AEXPS 6324 L (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRAVEEN GODBOLE, CA RESPONDENT BY: MS. NAMITA S. PANDEY, CIT (DR) DATE OF HEARING: 27.11. 2020 DATE OF PRONOUNCEMENT: 27.11. 2020 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: THIS APPEAL, FILED BY ASSESSEE, BEING ITA NO. 251/ALLD/2017, IS DIRECTED AGAINST APPELLATE ORDER DATED 24.10.2017 IN APPEAL NO. 6/41/ACIT/CC/ALLH/CIT(A)- III/LKO/16-17 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-III, LUCKNOW(HEREINAFTER CALLED 'THE CIT(A)'),FOR ASSESSMENT YEAR(AY)2009-10, THE APPELLATE PROCEEDINGS HAD ARISEN BEFORE LEARNED CIT(A) FROM ASSESSMENT ORDER DATED 21.03.2016 PASSED BY LEARNED ASSESSING OFFICER (HEREINAFTER CALLED 'THE AO') U/S 153C READ WITH SECTION 143(3)OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED 'THE ACT') FOR AY: 2009-10. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT. ITA NO.251/ALLD/2017 SHRI UMESH KUMAR SINDHI ASSESSMENT YEAR: 2009-10 2 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS APPROACHED THE DEPARTMENT TO SETTLE ITS OUTSTANDING TAX LIABILITIES PERTAINING TO THE APPEAL, IN QUESTION, UNDER VIVAD SE VISWAS SCHEME 2020. HE HAS FURTHER STATED THAT THE DEPARTMENT HAS APPROVED THE APPLICATION OF THE ASSESSEE AND ISSUED FORM NO.3 AND THEREFORE THE ASSESSEE WANTS TO WITHDRAW THE PRESENT APPEAL. THE WRITTEN APPLICATION SIGNED BY THE ASSESSEE IS ALSO BEEN EMAILED BY LEARNED COUNSEL FOR THE ASSESSEE, PRAYING FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AS THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020. ON THE OTHER HAND, THE LD. CIT- DR HAS RAISED NO OBJECTION TO DISMISSAL OF THE APPEAL FILED BY THE ASSESSEE AS BEING WITHDRAWN. 3. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE HAS MADE THE PRAYERS FOR WITHDRAWAL OF HIS APPEAL FILED WITH THE TRIBUNAL ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE IS HEREBY ALLOWED TO WITHDRAW THE APPEAL IN ITA NO. 251/ALL/2017 FOR AY: 2009-10 , AND CONSEQUENTLY 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 27 /11/2020 THROUGH VIDEO CONFERENCING. SD/- SD/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 /11/2020 BISWAJIT, SR. P.S. COPY FORWARDED TO: 1. APPELLANT SHRI UMESH KUMAR SINDHI 2. RESPONDENT - CIT, CENTRAL CIRCLE, ALLAHABAD 3. CIT(A) - ITA NO.251/ALLD/2017 SHRI UMESH KUMAR SINDHI ASSESSMENT YEAR: 2009-10 3 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR