Usha Rani Gupta, Allahabad V. DCIT, Allahabad

ITA 374/ALLD/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3255 (ITAT-ALLAHABAD)
• Duration Of Justice: 7 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1993-1994
• Appeal Filed On: 05-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 119

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. 373 & 374/ALLD/2014 ASSESSMENT YEAR(S): 1992-93 & 1993-94 SMT. USHA RANI GUPTA, 12/16 MAYO ROAD, ALLAHABAD , U.P. -211003 V. DCIT, CIRCLE-1, AAYAKAR BHAWAN, 38, M G MARG ALLAHABAD, U.P.-211001 PAN: AEVPG4158G (APPELLANT) (RESPONDENT) APPELLANT BY: WRITTEN APPLICATION(S) DATED 21.04.2021 FOR WITHDRAWAL OF APPEAL FILED BY ASSESSEE THROUGH HER COUNSELS RESPONDENT BY: SHRI A.K.SINGH,ADDL. CIT(SR. DR) DATE OF HEARING: 15.06. 2021 DATE OF PRONOUNCEMENT: 15.06.2021 O R D E R PER BENCH: THESE TWO APPEALS, FILED BY ASSESSEE, BEING ITA NOS. 373 & 374/ALLD/2014, ARE DIRECTED AGAINST TWO SEPARATE APPELLATE ORDERS BOTH DATED 11.03.2014 PASSED BY LEARNED OSD COMMISSIONER OF INCOME TAX(APPEALS), ALLAHABAD, U.P.(HEREINAFTER CALLED 'THE CIT(A)'), FOR ASSESSMENT YEARS(AYS)1992-93 AND 1993-94 IN APPEAL NOS. 119 & 120/DCIT/R-I/ALLD/09-10 RESPECTIVELY . BOTH T HESE APPEALS WERE HEARD THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT. 2. AT THE TIME OF HEARING BEFORE THE BENCH ON 15.06.2021 , NEITHER THE ASSESSEE NOR HER COUNSELS APPEARED BUT HOWEVER TWO SEPARATE WRITTEN APPLICATIONS , BOTH DATED 21.04.2021 DULY SIGNED BY ASSESSEE NAMELY MRS. USHA RANI GUPTA AND COUNTERSIGNED BY ITA NO.373 & 374/ALLD/2014 SMT. USHA RANI GUPTA ASSESSMENT YEARS: 1992-93 & 1993-94 2 HER COUNSELS FOR WITHDRAWAL OF THESE TWO APPEALS WERE PRODUCED BY REGISTRY BEFORE THE BENCH, WHEREIN IT IS STATED IN THE AFORESAID WRITTEN APPLICATIONS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020 (VSVS ) AND PRAYERS ARE MADE FOR WITHDRAWAL OF THESE TWO APPEALS . IT IS STATED IN THE AFORESAID WRITTEN APPLICATIONS FILED BY THE ASSESSEE THAT THE DESIGNATED AUTHORITY HAS ALREADY ISSUED TWO SEPARATE FORM NO. 3 , BOTH DATED 12.01.2021 ( VIDE ACKNOWLEDGMENT NUMBER 202461010120121 AND 202232860120121 FOR AYS: 1992-93 AND 1993-94) . THE COPIES OF FORM NO. 3, BOTH DATED 12.01.2021 FOR AY: 1992- 93 AND 1993-94 ARE PLACED ON RECORD IN FILE. IN VIEW OF ABOVE, THE PRAYERS ARE MADE FOR WITHDRAWAL OF THE APPEALS FILED BY ASSESSEE WITH TRIBUNAL IN VIEW OF VSVS SCHEME,2020 AVAILED BY ASSESSEE. THE LEARNED DR RAISED NO OBJECTION TO WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE ON ACCOUNT OF VSVS SCHEME, 2020 AVAILED BY ASSESSEE. 3. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN THE ASSESSEE HAS MADE PRAYERS FOR WITHDRAWAL OF HIS APPEALS FILED WITH THE TRIBUNAL ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020 AND REVENUE HAVING NO OBJECTION TO WITHDRAWAL OF THE APPEAL FILED BY ASSESSEE WITH TRIBUNAL, THE ASSESSEE IS HEREBY ALLOWED TO WITHDRAW HER APPEALS IN ITA NO. 373 & 374/ALL/2014 FOR AYS: 1992-93 AND 1993-94 RESPECTIVELY , AND CONSEQUENTLY THE SAME ARE DISMISSED AS BEING WITHDRAWN. IF AT ANY STAGE IT IS FOUND BY EITHER OF THE RIVAL PARTIES THAT THE WITHDRAWAL OF APPEAL WAS NOT IN ACCORDANCE WITH TERMS OF VSVS 2020 SCHEME OR FOR ANY OTHER VALID REASONS, THE RIVAL PARTIES ARE HEREBY GRANTED LIBERTY FOR RECALL OF THIS ORDER. WE ORDER ACCORDINGLY. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 /06/2021 THROUGH VIDEO CONFERENCING. SD/- SD/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15 /06/2021 AKS/- ITA NO.373 & 374/ALLD/2014 SMT. USHA RANI GUPTA ASSESSMENT YEARS: 1992-93 & 1993-94 3 COPY FORWARDED TO: 1. APPELLANT SMT. USHA RANI GUPTA 2. RESPONDENT DCIT, CIRCLE-1, ALLAHABAD . 3. CIT(A) THE OSD CIT(A), ALLAHABAD, U.P. 4. CIT 5. DR - BY ORDER ASSISTANT REGISTRAR ITA NO.373 & 374/ALLD/2014 SMT. USHA RANI GUPTA ASSESSMENT YEARS: 1992-93 & 1993-94 4 DATE INITIALS ORIGINAL DICTATION PAD IS ENCLOSED AT THE END OF FILE 1. DRAFT DICTATED ON: 15.06.2021 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 15.06.2021 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: .06.2021 SR. PS/PS 6. ORDER PRONOUNCED ON: .06.2021 SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: .06.2021 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: