Smt. Heema Agarwal, Kanpur V. Income Tax Officer, Ward- 4(3), Kanpur

ITA 336/LKW/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8547 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 26-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARISH GIDWANI
• Section: 6; 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 336/Lkw/2019 A.Ys. 2015-16 Income Tax Officer, Ward 4(3), Kanpur Vs. Smt. Heema Agarwal, 7/110-C, Swaroop Nagar, Kanpur PAN- ABEPA 3464F (Respondent) (Appellant) Shri Ashish Jaiswal, Advocate Assessee by Shri Harish Gidwani, (DR) Revenue by 10/08/2022 Date of hearing 10/08/2022 Date of pronouncement O R D E R PER T.S. KAPOOR, A.M,: This appeal has been filed by the assessee against the order of the ld. CIT(A)-II, Kanpur dated 05.04.2019 pertaining to A.Ys. 2015-16. 2. It was noticed that the assessee has submitted an application, received in the Registry of this Office on 10.08.2022 vie which it has been submitted that the assessee has opted for Vivad Se Viswas Scheme and Income Tax Department has passed Order in Form No.5 on 03.11.2021 for AY 2015-16 under Vivad Se Vishwas Scheme. The assessee has filed the copy of Form No.5, i.e., the order of the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020. It was contended that since the assessee has opted for Vivad Se Viswas Scheme and tax payable on the assessee appeal has been deposited and order for final settlement of tax arrears has been passed by the designated authority, therefore, the appeal filed by the 2 assessee may be dismissed as withdrawn. The ld. D.R. has no objection. Accordingly, since the order has been passed by the PCIT-1, Kanpur for full and final settlement of tax arrears under section 5(2) read with section 6 of the DTVSVA, 2020, for A.Ys. 2015-16, 2016-17 and 2017-18, the appeal of the assessee is ordered to be dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. (Order pronounced in the open court on 10/08/2022) Sd/- Sd/- (A.D. Jain) (T.S. Kapoor) Vice President Accountant Member Aks – Dtd. 10 /08/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar