Income Tax Officer- 1(4), Kanpur V. Smt. Shazia Siddiqui, Kanpur

ITA 33/LKW/2020

AI Insights

The case involves four separate appeals filed by the Income Tax Officer-1(4), Kanpur, against Smt. Warisha Siddiqui, Smt. Shazia Siddiqui, Smt. Saman Siddiqui, and Smt. Faria Siddiqui, respectively, for the assessment year 2014-15. The appeals were against the appellate orders dated 22/11/2018 by the learned CIT(A). During the hearing, it was brought to the court's attention that all respondents had opted for the Vivad Se Viswas Scheme, and certificates in Form-5 had been issued by the designated authority. Consequently, the appeals were dismissed as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108347 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 09-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.32/Lkw/2020 Assessment Year: 2014-15 Income Tax Officer-1(4), Kanpur. Vs. Smt. Warisha Siddiqui, 79, Jajmau, Kanpur. PAN:CLYPS6119R (Appellant) (Respondent) I.T.A. No.33/Lkw/2020 Assessment Year: 2014-15 Income Tax Officer-1(4), Kanpur. Vs. Smt. Shazia Siddiqui, 79, Jajmau, Kanpur. PAN:AUTPS2783D (Appellant) (Respondent) I.T.A. No.35/Lkw/2020 Assessment Year: 2014-15 Income Tax Officer-1(4), Kanpur. Vs. Smt. Saman Siddiqui, 79, Jajmau, Kanpur. PAN:AUPTS2785F (Appellant) (Respondent) I.T.A. No.38/Lkw/2020 Assessment Year: 2014-15 Income Tax Officer-1(1), Kanpur. Vs. Smt. Faria Siddiqui, 79, Jajmau, Kanpur. PAN:AUTPS2784E (Appellant) (Respondent) 2 O R D E R PER BENCH: (A) These four appeals have been filed by the Revenue for assessment year 2014-15 against impugned appellate orders all dated 22/11/2018 of learned CIT(A). (B). During the course of hearing, the learned Counsel for the assessee has submitted identical applications dated 23/08/2023 in all the cases requesting the Bench that since the respective assessees have opted for Vivad Se Viswas Scheme “(VSVS” for short) and designated authority has issued certificate in Form-5; therefore, the appeals filed by the Department may be dismissed as withdrawn. Learned D.R. has no objection. In view of the foregoing, the appeals of the Department are dismissed as withdrawn on account of assessee opting for VSVS. (C) In the result, all the appeals of Revenue stand dismissed. (Order pronounced in the open court on 24/08/2023) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:24/08/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar Appellant by Shri Sanjeev Krishna Sharma Addl. CIT (D.R.) Respondents by Shri Ashish Jaiswal, Advocate